https://www.taxtmi.com/caselaws?id=258288 Section 19(1) of the Assam General Sales Tax Act, 1993 imposed a three-year limit for completion of assessment, and the periods had expired before the impugned notices were issued. The note rejects the contention that an Assessing Officer's internal request to the Commissioner for clarification on taxability amounted to a statutory reference under section 19(3) so as to extend limitation. In the absence of any statutory provision creating such a reference jurisdiction, a departmental clarification request could not lawfully prolong the assessment period. Section 73A did not confer that power. The notices were therefore barred by limitation, void ab initio, and unsustainable. en-us Wed, 04 Mar 2015 00:00:00 +0530 Tue, 20 Oct 2015 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258288 Section 19(1) of the Assam General Sales Tax Act, 1993 imposed a three-year limit for completion of assessment, and the periods had expired before the impugned notices were issued. The note rejects the contention that an Assessing Officer's internal request to the Commissioner for clarification on taxability amounted to a statutory reference under section 19(3) so as to extend limitation. In the absence of any statutory provision creating such a reference jurisdiction, a departmental clarification request could not lawfully prolong the assessment period. Section 73A did not confer that power. The notices were therefore barred by limitation, void ab initio, and unsustainable. Case-Laws VAT and Sales Tax Wed, 04 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258288