https://www.taxtmi.com/caselaws?id=164065 The amendment to section 17(6) of the Kerala General Sales Tax Act extended the assessment period from four to five years for the relevant window beginning on 31 March 2002 and ending on 31 March 2003. That extension was construed as covering assessments that would otherwise have become time-barred during that period, including assessment year 1998-99. On that basis, an assessment completed on 22 March 2004 fell within the extended limitation period and was not barred by time. en-us Wed, 11 Feb 2009 00:00:00 +0530 Thu, 17 Apr 2014 12:08:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164065 The amendment to section 17(6) of the Kerala General Sales Tax Act extended the assessment period from four to five years for the relevant window beginning on 31 March 2002 and ending on 31 March 2003. That extension was construed as covering assessments that would otherwise have become time-barred during that period, including assessment year 1998-99. On that basis, an assessment completed on 22 March 2004 fell within the extended limitation period and was not barred by time. Case-Laws VAT and Sales Tax Wed, 11 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164065