https://www.taxtmi.com/caselaws?id=163815 Section 17A of the Kerala General Sales Tax Act, 1963 was construed as a deeming provision that kept certain pre-1 April 1993 reassessments pending, but it did not remove the limitation period under section 17(8). Reassessments pursuant to appellate or revisional orders still had to be completed within four years from the end of the year in which the order was received, and pending matters as on 1 April 1993 had to be completed by 30 September 1998. Because the notices and reassessment orders were issued only in 2003, they were time-barred and liable to be quashed. en-us Tue, 12 Aug 2008 00:00:00 +0530 Tue, 02 Dec 2014 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163815 Section 17A of the Kerala General Sales Tax Act, 1963 was construed as a deeming provision that kept certain pre-1 April 1993 reassessments pending, but it did not remove the limitation period under section 17(8). Reassessments pursuant to appellate or revisional orders still had to be completed within four years from the end of the year in which the order was received, and pending matters as on 1 April 1993 had to be completed by 30 September 1998. Because the notices and reassessment orders were issued only in 2003, they were time-barred and liable to be quashed. Case-Laws VAT and Sales Tax Tue, 12 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163815