https://www.taxtmi.com/caselaws?id=187507 Rule 33 of the Travancore-Cochin General Sales Tax Rules, 1950 was construed as governing the entire escaped-assessment process, not merely the issue of notice. The assessment proceeding was treated as continuing from initiation until the final order, and the wording requiring determination of escaped turnover within three years next succeeding the relevant year was read as a limit on the assessment itself. On that interpretation, proceedings were not time-barred where they were initiated within three years even if the final assessment order was passed later. The interpretation favoured the Revenue. en-us Wed, 13 Aug 1969 00:00:00 +0530 Tue, 25 Oct 2016 10:49:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187507 Rule 33 of the Travancore-Cochin General Sales Tax Rules, 1950 was construed as governing the entire escaped-assessment process, not merely the issue of notice. The assessment proceeding was treated as continuing from initiation until the final order, and the wording requiring determination of escaped turnover within three years next succeeding the relevant year was read as a limit on the assessment itself. On that interpretation, proceedings were not time-barred where they were initiated within three years even if the final assessment order was passed later. The interpretation favoured the Revenue. Case-Laws VAT and Sales Tax Wed, 13 Aug 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187507