https://www.taxtmi.com/caselaws?id=269273 Reassessment under section 44 of the Gujarat Sales Tax Act is barred after the normal five-year period unless the extended period under clause (a) is supported by material showing concealment of sales, purchases or material particulars, or a knowingly incorrect declaration or return. Where the assessment record shows that the relevant tax component was already considered and adjusted in the original assessment, the statutory ingredients for extended limitation are not satisfied. On that basis, reassessment beyond the ordinary limitation cannot be sustained and is time barred. en-us Fri, 16 Oct 2015 00:00:00 +0530 Thu, 23 Jun 2016 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269273 Reassessment under section 44 of the Gujarat Sales Tax Act is barred after the normal five-year period unless the extended period under clause (a) is supported by material showing concealment of sales, purchases or material particulars, or a knowingly incorrect declaration or return. Where the assessment record shows that the relevant tax component was already considered and adjusted in the original assessment, the statutory ingredients for extended limitation are not satisfied. On that basis, reassessment beyond the ordinary limitation cannot be sustained and is time barred. Case-Laws VAT and Sales Tax Fri, 16 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269273