https://www.taxtmi.com/caselaws?id=191018 Periods during which assessment proceedings are restrained by court order are excluded for limitation under the Karnataka Tax on Entry of Goods Act, so the assessment was treated as within time. A reassessment challenge based on the absence of an original assessment was rejected, as reassessment is not barred on that ground alone. Time exclusion was also available where the assessment process and related notices were effectively stayed, even if proceedings were not expressly stayed in so many words. On that basis, the writ petition was dismissed and the objections to limitation and reassessment failed. en-us Wed, 08 Jul 1998 00:00:00 +0530 Fri, 17 Mar 2017 13:12:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191018 Periods during which assessment proceedings are restrained by court order are excluded for limitation under the Karnataka Tax on Entry of Goods Act, so the assessment was treated as within time. A reassessment challenge based on the absence of an original assessment was rejected, as reassessment is not barred on that ground alone. Time exclusion was also available where the assessment process and related notices were effectively stayed, even if proceedings were not expressly stayed in so many words. On that basis, the writ petition was dismissed and the objections to limitation and reassessment failed. Case-Laws VAT and Sales Tax Wed, 08 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191018