https://www.taxtmi.com/caselaws?id=180798 Escaped-turnover proceedings under the Karnataka Sales Tax Act were treated as timely because the section 12A notice was issued within the three-year period counted from the return, and the deemed assessment date under section 12(7) did not prevent earlier initiation of proceedings. The statutory scheme was read to extend escaped-turnover provisions mutatis mutandis to deemed assessments, so section 12A remained available even where assessment was not formally completed. The challenge on limitation and maintainability therefore failed on the stated facts and statutory interpretation. en-us Wed, 05 Nov 2014 00:00:00 +0530 Sat, 02 Apr 2016 10:29:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180798 Escaped-turnover proceedings under the Karnataka Sales Tax Act were treated as timely because the section 12A notice was issued within the three-year period counted from the return, and the deemed assessment date under section 12(7) did not prevent earlier initiation of proceedings. The statutory scheme was read to extend escaped-turnover provisions mutatis mutandis to deemed assessments, so section 12A remained available even where assessment was not formally completed. The challenge on limitation and maintainability therefore failed on the stated facts and statutory interpretation. Case-Laws VAT and Sales Tax Wed, 05 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180798