https://www.taxtmi.com/caselaws?id=167773 A reassessment notice issued under the Tamil Nadu General Sales Tax Act was treated as time-barred where the original assessment on the section 7C turnover was completed on 12 July 2005 and the five-year reopening period under section 16AA had expired before the March 2011 notice. The existence of an earlier reassessment on a different issue did not extend or revive limitation for the fresh notice. The proposed reassessment also could not validly include turnover from paints and electrical goods because that turnover was not covered by the earlier notice. The notice was therefore quashed for those turnovers for want of jurisdiction and limitation. en-us Wed, 16 Nov 2011 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167773 A reassessment notice issued under the Tamil Nadu General Sales Tax Act was treated as time-barred where the original assessment on the section 7C turnover was completed on 12 July 2005 and the five-year reopening period under section 16AA had expired before the March 2011 notice. The existence of an earlier reassessment on a different issue did not extend or revive limitation for the fresh notice. The proposed reassessment also could not validly include turnover from paints and electrical goods because that turnover was not covered by the earlier notice. The notice was therefore quashed for those turnovers for want of jurisdiction and limitation. Case-Laws VAT and Sales Tax Wed, 16 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167773