https://www.taxtmi.com/caselaws?id=258288 Assessment notices issued after the three-year limitation period under the Assam General Sales Tax Act, 1993 were void because the relevant assessment periods had already expired. Extension of limitation under section 19(3) requires a statutorily recognised appeal, revision, or reference. An Assessing Officer's internal request to the Commissioner for clarification on taxability, lacking statutory authority, cannot constitute a reference; section 73A did not create that power. Treating such requests as references would defeat the statutory limitation scheme by enabling indefinite postponement of assessments. The notices were therefore quashed as barred by limitation. 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 Assessment notices issued after the three-year limitation period under the Assam General Sales Tax Act, 1993 were void because the relevant assessment periods had already expired. Extension of limitation under section 19(3) requires a statutorily recognised appeal, revision, or reference. An Assessing Officer's internal request to the Commissioner for clarification on taxability, lacking statutory authority, cannot constitute a reference; section 73A did not create that power. Treating such requests as references would defeat the statutory limitation scheme by enabling indefinite postponement of assessments. The notices were therefore quashed as barred by limitation. Case-Laws VAT and Sales Tax Wed, 04 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258288