https://www.taxtmi.com/caselaws?id=168943 Where the Central Sales Tax Act and the applicable Kerala rules did not prescribe a period for completion of assessment, the assessing authority could rely on section 9(2) to apply the State sales tax law, including the statutory extension of time under the Kerala General Sales Tax Act. The article explains that, in the absence of a specific limitation period under rule 6(5), the notices were not ex facie time-barred, and the argument based on a merely reasonable period did not prevail against the express statutory extension. The challenge to the assessment notices therefore failed. 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 Where the Central Sales Tax Act and the applicable Kerala rules did not prescribe a period for completion of assessment, the assessing authority could rely on section 9(2) to apply the State sales tax law, including the statutory extension of time under the Kerala General Sales Tax Act. The article explains that, in the absence of a specific limitation period under rule 6(5), the notices were not ex facie time-barred, and the argument based on a merely reasonable period did not prevail against the express statutory extension. The challenge to the assessment notices therefore failed. Case-Laws VAT and Sales Tax Mon, 10 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168943