https://www.taxtmi.com/caselaws?id=166514 A pre-revision notice under the Tamil Nadu General Sales Tax Act was held unsustainable because the limitation period for reassessment had to run from the original final assessment, making the July 2008 notice time-barred beyond five years from the May 2003 order. The notice also failed on jurisdictional grounds: even if the later revised order were taken as the reference point, the same office had no power to conduct a second revision without express statutory authority. The writ petition succeeded and the notice was quashed. en-us Mon, 22 Aug 2011 00:00:00 +0530 Tue, 30 Sep 2014 13:08:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166514 A pre-revision notice under the Tamil Nadu General Sales Tax Act was held unsustainable because the limitation period for reassessment had to run from the original final assessment, making the July 2008 notice time-barred beyond five years from the May 2003 order. The notice also failed on jurisdictional grounds: even if the later revised order were taken as the reference point, the same office had no power to conduct a second revision without express statutory authority. The writ petition succeeded and the notice was quashed. Case-Laws VAT and Sales Tax Mon, 22 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166514