https://www.taxtmi.com/caselaws?id=161662 Although the sales tax statute prescribed no express limitation period for completing assessments, the assessments still had to be made within a reasonable time. Where the assessee did not file annual returns and no satisfactory explanation was given for the prolonged delay, a delay of more than five or six years could not be treated as reasonable; assessments completed after about 18 to 19 years were therefore barred by unreasonable delay. The extended limitation provisions relied on by the Revenue did not apply, because the assessments had already become time-barred before those provisions could operate. The revisions were accordingly rejected in favour of the assessee. en-us Thu, 06 Mar 2003 00:00:00 +0530 Mon, 03 Feb 2014 16:57:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161662 Although the sales tax statute prescribed no express limitation period for completing assessments, the assessments still had to be made within a reasonable time. Where the assessee did not file annual returns and no satisfactory explanation was given for the prolonged delay, a delay of more than five or six years could not be treated as reasonable; assessments completed after about 18 to 19 years were therefore barred by unreasonable delay. The extended limitation provisions relied on by the Revenue did not apply, because the assessments had already become time-barred before those provisions could operate. The revisions were accordingly rejected in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 06 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161662