https://www.taxtmi.com/caselaws?id=168943 Assessment proceedings under the Central Sales Tax framework may use the State sales tax limitation provisions through section 9(2) where the Central Act and applicable rules prescribe no period for completing assessment. Rule 6(5) of the Central Sales Tax (Kerala) Rules contains no such time limit, while separate reassessment limits do not create an implied assessment limitation. Section 17 of the Kerala General Sales Tax Act, as amended, therefore extended the available time for assessment. Assessment notices issued within that extended period were not time-barred, and reliance on a reasonable-period limitation could not displace the statutory scheme. en-us Mon, 10 Jun 2013 00:00:00 +0530 Mon, 06 Apr 2015 19:58:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168943 Assessment proceedings under the Central Sales Tax framework may use the State sales tax limitation provisions through section 9(2) where the Central Act and applicable rules prescribe no period for completing assessment. Rule 6(5) of the Central Sales Tax (Kerala) Rules contains no such time limit, while separate reassessment limits do not create an implied assessment limitation. Section 17 of the Kerala General Sales Tax Act, as amended, therefore extended the available time for assessment. Assessment notices issued within that extended period were not time-barred, and reliance on a reasonable-period limitation could not displace the statutory scheme. Case-Laws VAT and Sales Tax Mon, 10 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168943