https://www.taxtmi.com/caselaws?id=160329 Proceedings for assessment under section 18(6)(a) of the Madhya Pradesh General Sales Tax Act were required to be initiated within twelve months of completion of proceedings under section 4-A(1). The first notice dated 12 January 1989 was treated as the initiation date, and no earlier notice or order sheet was shown on record. As completion under section 4-A(1) had occurred on 16 July 1987, initiation was beyond the prescribed period. The separate limitation scheme for completion of assessment under section 18(8) did not cure the delay, so the assessment and revisional orders were barred by limitation. en-us Wed, 28 Jul 1999 00:00:00 +0530 Mon, 16 Dec 2013 13:08:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160329 Proceedings for assessment under section 18(6)(a) of the Madhya Pradesh General Sales Tax Act were required to be initiated within twelve months of completion of proceedings under section 4-A(1). The first notice dated 12 January 1989 was treated as the initiation date, and no earlier notice or order sheet was shown on record. As completion under section 4-A(1) had occurred on 16 July 1987, initiation was beyond the prescribed period. The separate limitation scheme for completion of assessment under section 18(8) did not cure the delay, so the assessment and revisional orders were barred by limitation. Case-Laws VAT and Sales Tax Wed, 28 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160329