https://www.taxtmi.com/caselaws?id=162803 Section 8(5) limitation applies only where a return has been filed; where no return is filed, the assessing authority may proceed under the best judgment machinery, so the limitation challenge and objection to the assessing officer's designation failed. The claim for reduction of tax already paid in the purchasing State had to be examined on the basis of bills and supporting materials by the assessing authority in the first instance. Taxability of the tractor also required fresh consideration under the charging provision, since the record did not show proper examination of whether it was brought into the State for use or sale. en-us Thu, 15 Jul 2004 00:00:00 +0530 Fri, 14 Mar 2014 15:24:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162803 Section 8(5) limitation applies only where a return has been filed; where no return is filed, the assessing authority may proceed under the best judgment machinery, so the limitation challenge and objection to the assessing officer's designation failed. The claim for reduction of tax already paid in the purchasing State had to be examined on the basis of bills and supporting materials by the assessing authority in the first instance. Taxability of the tractor also required fresh consideration under the charging provision, since the record did not show proper examination of whether it was brought into the State for use or sale. Case-Laws VAT and Sales Tax Thu, 15 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162803