https://www.taxtmi.com/caselaws?id=160990 An application under section 46A(4) of the West Bengal Sales Tax Act, 1994 for reopening a deemed assessment was held to be governed by the six-month limitation period running from the statutorily fixed date of deemed assessment, not from the date of communication of an assessment intimation. Reading sections 46A(1), (3) and (4) with section 45(1), the tribunal treated 31 December 1999 as the operative commencement date for limitation. Departmental intimation could not displace the statutory scheme, and the communication-based limitation principle relied on was found inapplicable. The reopening application was therefore time-barred and not maintainable. en-us Thu, 05 Jul 2001 00:00:00 +0530 Fri, 27 Dec 2013 18:31:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160990 An application under section 46A(4) of the West Bengal Sales Tax Act, 1994 for reopening a deemed assessment was held to be governed by the six-month limitation period running from the statutorily fixed date of deemed assessment, not from the date of communication of an assessment intimation. Reading sections 46A(1), (3) and (4) with section 45(1), the tribunal treated 31 December 1999 as the operative commencement date for limitation. Departmental intimation could not displace the statutory scheme, and the communication-based limitation principle relied on was found inapplicable. The reopening application was therefore time-barred and not maintainable. Case-Laws VAT and Sales Tax Thu, 05 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160990