https://www.taxtmi.com/caselaws?id=187543 The phrase "proceed to determine" in section 25(1) of the Kerala Value Added Tax Act, 2003 was treated as requiring only initiation of escaped-turnover assessment within the prescribed period, not completion of the final order within that period. The provision was read in pari materia with section 19 of the Kerala General Sales Tax Act, 1963, and the earlier interpretation of that corresponding provision was affirmed on the basis that binding Supreme Court authority supports commencement of the decision-making process as sufficient for limitation. Later amendments introducing a third proviso and section 25B were noted, but the reference concerned only the unamended provision. en-us Thu, 16 Oct 2014 00:00:00 +0530 Wed, 26 Oct 2016 10:19:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187543 The phrase "proceed to determine" in section 25(1) of the Kerala Value Added Tax Act, 2003 was treated as requiring only initiation of escaped-turnover assessment within the prescribed period, not completion of the final order within that period. The provision was read in pari materia with section 19 of the Kerala General Sales Tax Act, 1963, and the earlier interpretation of that corresponding provision was affirmed on the basis that binding Supreme Court authority supports commencement of the decision-making process as sufficient for limitation. Later amendments introducing a third proviso and section 25B were noted, but the reference concerned only the unamended provision. Case-Laws VAT and Sales Tax Thu, 16 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187543