https://www.taxtmi.com/caselaws?id=162292 Section 17A of the Kerala General Sales Tax Act, 1963 creates a non-obstante deeming fiction under which assessments or reassessments for periods prior to 1 April 1993 are treated as pending until completed, overriding section 17, section 18 and any contrary judgment. The provision was introduced to cover pre-1 April 1993 assessments not completed by that date, and it displaces the earlier approach based on completion within a reasonable time and the second proviso to section 17(6). The effect is that the Revenue may complete such assessments in accordance with law, and the earlier view in Meerannan does not control this point. en-us Thu, 15 Dec 2005 00:00:00 +0530 Mon, 24 Feb 2014 12:50:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162292 Section 17A of the Kerala General Sales Tax Act, 1963 creates a non-obstante deeming fiction under which assessments or reassessments for periods prior to 1 April 1993 are treated as pending until completed, overriding section 17, section 18 and any contrary judgment. The provision was introduced to cover pre-1 April 1993 assessments not completed by that date, and it displaces the earlier approach based on completion within a reasonable time and the second proviso to section 17(6). The effect is that the Revenue may complete such assessments in accordance with law, and the earlier view in Meerannan does not control this point. Case-Laws VAT and Sales Tax Thu, 15 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162292