https://www.taxtmi.com/caselaws?id=159694 Section 4-A of the M.P. General Sales Tax Act, 1958 required liability-determination proceedings to be completed within twelve months from institution, and the scheme of section 18(6)(a) and rule 52-A showed that this step had to precede assessment. On the stated facts, the proceedings commenced on 27 March 1985 but were concluded only on 3 November 1988, so the determination was made after expiry of the statutory period. The notice issued later merely reflected an already time-barred determination. The challenge to the second proviso to section 39(1) was not examined because it was unnecessary, and the impugned notice/order was quashed as without jurisdiction. en-us Mon, 23 Nov 1998 00:00:00 +0530 Fri, 29 Nov 2013 15:48:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159694 Section 4-A of the M.P. General Sales Tax Act, 1958 required liability-determination proceedings to be completed within twelve months from institution, and the scheme of section 18(6)(a) and rule 52-A showed that this step had to precede assessment. On the stated facts, the proceedings commenced on 27 March 1985 but were concluded only on 3 November 1988, so the determination was made after expiry of the statutory period. The notice issued later merely reflected an already time-barred determination. The challenge to the second proviso to section 39(1) was not examined because it was unnecessary, and the impugned notice/order was quashed as without jurisdiction. Case-Laws VAT and Sales Tax Mon, 23 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159694