https://www.taxtmi.com/caselaws?id=172073 Section 16(1)(a) of the Tamil Nadu General Sales Tax Act permitted reassessment of escaped turnover only within five years from the expiry of the relevant year, and the amended limitation wording introduced by Act 22 of 2002 was held to apply prospectively. A pre-revision notice issued after that period, where the original assessment had been completed before the amendment, was therefore time-barred and could not be sustained. The availability of an alternative statutory remedy did not prevent writ interference where the notice itself was barred by limitation. en-us Tue, 27 Aug 2013 00:00:00 +0530 Sat, 23 Jul 2016 23:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172073 Section 16(1)(a) of the Tamil Nadu General Sales Tax Act permitted reassessment of escaped turnover only within five years from the expiry of the relevant year, and the amended limitation wording introduced by Act 22 of 2002 was held to apply prospectively. A pre-revision notice issued after that period, where the original assessment had been completed before the amendment, was therefore time-barred and could not be sustained. The availability of an alternative statutory remedy did not prevent writ interference where the notice itself was barred by limitation. Case-Laws VAT and Sales Tax Tue, 27 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172073