https://www.taxtmi.com/caselaws?id=163875 Reassessment proceedings under the Tamil Nadu General Sales Tax Act were held time-barred because the second notice remained a proceeding under section 16, and a later attempt to justify it under section 55 did not change its character. The exclusion of time under section 16(4) was unavailable to extend limitation for the subsequent notice, since the earlier reassessment had already been made after the Supreme Court had upheld the levy on REP licence sales. On the undisputed dates, the second reassessment was beyond the prescribed period, and the Revenue's challenge failed. en-us Wed, 12 Sep 2007 00:00:00 +0530 Fri, 26 Dec 2014 13:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163875 Reassessment proceedings under the Tamil Nadu General Sales Tax Act were held time-barred because the second notice remained a proceeding under section 16, and a later attempt to justify it under section 55 did not change its character. The exclusion of time under section 16(4) was unavailable to extend limitation for the subsequent notice, since the earlier reassessment had already been made after the Supreme Court had upheld the levy on REP licence sales. On the undisputed dates, the second reassessment was beyond the prescribed period, and the Revenue's challenge failed. Case-Laws VAT and Sales Tax Wed, 12 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163875