https://www.taxtmi.com/caselaws?id=329841 Section 41(3) assessments under the Gujarat Sales Tax Act remain subject to the three-year limitation in Section 42(1), and Section 41(7) does not operate as an independent assessment regime that displaces that limit. The scheme distinguishes assessments based on returns, best judgment assessments for non-compliance, and the separate procedure for unregistered dealers, while Section 42(2) applies only where notice is issued under Section 41(6). Resort to Section 41(7) may aid assessment, but it does not take an assessment outside the statutory period. The assessment was therefore time barred. en-us Fri, 01 Jul 2016 00:00:00 +0530 Mon, 11 Jul 2016 12:45:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329841 Section 41(3) assessments under the Gujarat Sales Tax Act remain subject to the three-year limitation in Section 42(1), and Section 41(7) does not operate as an independent assessment regime that displaces that limit. The scheme distinguishes assessments based on returns, best judgment assessments for non-compliance, and the separate procedure for unregistered dealers, while Section 42(2) applies only where notice is issued under Section 41(6). Resort to Section 41(7) may aid assessment, but it does not take an assessment outside the statutory period. The assessment was therefore time barred. Case-Laws VAT and Sales Tax Fri, 01 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329841