https://www.taxtmi.com/caselaws?id=159501 Where no best judgment assessment had been made and no proper return was filed, the turnover was treated as escaped assessment, making section 12 of the Rajasthan Sales Tax Act, 1954 applicable. On that basis, the eight-year limitation under section 12(2) governed the earlier assessment years, so the proposed assessment for those years was time-barred and liable to be quashed. The objection that the writ petition was premature was rejected because the matter had already been entertained and heard on merits, and the petitioner could not then be relegated to the assessing authority for want of an earlier statutory response. The later assessment years were left open to proceed in accordance with law. en-us Fri, 13 Mar 1992 00:00:00 +0530 Tue, 26 Nov 2013 14:37:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159501 Where no best judgment assessment had been made and no proper return was filed, the turnover was treated as escaped assessment, making section 12 of the Rajasthan Sales Tax Act, 1954 applicable. On that basis, the eight-year limitation under section 12(2) governed the earlier assessment years, so the proposed assessment for those years was time-barred and liable to be quashed. The objection that the writ petition was premature was rejected because the matter had already been entertained and heard on merits, and the petitioner could not then be relegated to the assessing authority for want of an earlier statutory response. The later assessment years were left open to proceed in accordance with law. Case-Laws VAT and Sales Tax Fri, 13 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159501