https://www.taxtmi.com/caselaws?id=332403 For limitation under Section 16 of the Tamil Nadu General Sales Tax Act, 1959, the period spent in earlier appeal, revisional or Special Tribunal proceedings must be excluded, so reassessment notices issued after such exclusion can remain in time. On best judgment assessment, the court noted the assessee had not produced books of account in the original proceedings, but allowed the proceedings to be treated as a show-cause notice so the assessee could file objections and supporting records. The assessment was therefore not quashed; it was remitted for fresh consideration in accordance with law after hearing the assessee. en-us Thu, 18 Aug 2016 00:00:00 +0530 Fri, 16 Sep 2016 12:22:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332403 For limitation under Section 16 of the Tamil Nadu General Sales Tax Act, 1959, the period spent in earlier appeal, revisional or Special Tribunal proceedings must be excluded, so reassessment notices issued after such exclusion can remain in time. On best judgment assessment, the court noted the assessee had not produced books of account in the original proceedings, but allowed the proceedings to be treated as a show-cause notice so the assessee could file objections and supporting records. The assessment was therefore not quashed; it was remitted for fresh consideration in accordance with law after hearing the assessee. Case-Laws VAT and Sales Tax Thu, 18 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332403