https://www.taxtmi.com/caselaws?id=183450 Section 17 and section 19 of the Kerala General Sales Tax Act operate in different fields: section 17 governs assessment, while section 19 is a self-contained escaped-turnover provision with an express five-year limitation. An extension of time for pending assessments under section 17 cannot enlarge the separate limitation under section 19 unless that provision is itself amended. Because no corresponding amendment to section 19 was shown, reassessment proceedings started and completed beyond the prescribed period were time-barred and could not be sustained. en-us Wed, 15 Jul 2015 00:00:00 +0530 Thu, 09 Jun 2016 18:23:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183450 Section 17 and section 19 of the Kerala General Sales Tax Act operate in different fields: section 17 governs assessment, while section 19 is a self-contained escaped-turnover provision with an express five-year limitation. An extension of time for pending assessments under section 17 cannot enlarge the separate limitation under section 19 unless that provision is itself amended. Because no corresponding amendment to section 19 was shown, reassessment proceedings started and completed beyond the prescribed period were time-barred and could not be sustained. Case-Laws VAT and Sales Tax Wed, 15 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183450