https://www.taxtmi.com/caselaws?id=160991 Section 46A of the West Bengal Sales Tax Act, 1994 treats the deemed assessment of eligible dealers as occurring on the statutorily fixed date, 31 December 1999, and not on the date of communication. The provision does not require a formal assessment order, hearing, or communication as in a regular assessment under section 45(1); that reference is limited to the statutory assimilation expressly provided. Using communication as the starting point would distort the reopening framework under section 46A(2). The reopening limitation therefore ran from the deemed date of assessment, and the reopening application was barred by limitation. en-us Thu, 05 Jul 2001 00:00:00 +0530 Fri, 27 Dec 2013 18:45:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160991 Section 46A of the West Bengal Sales Tax Act, 1994 treats the deemed assessment of eligible dealers as occurring on the statutorily fixed date, 31 December 1999, and not on the date of communication. The provision does not require a formal assessment order, hearing, or communication as in a regular assessment under section 45(1); that reference is limited to the statutory assimilation expressly provided. Using communication as the starting point would distort the reopening framework under section 46A(2). The reopening limitation therefore ran from the deemed date of assessment, and the reopening application was barred by limitation. Case-Laws VAT and Sales Tax Thu, 05 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160991