https://www.taxtmi.com/caselaws?id=357276 Section 25(1) of the Kerala Value Added Tax Act was read with the Finance Act, 2017 amendment extending the assessment period from five to six years and the third proviso extending proceedings that would otherwise expire on 31.03.2017 to 31.03.2018. The proviso was treated as plain and unambiguous, so escaped turnover proceedings for 2011-12 could validly be initiated within the extended time. The limitation challenge failed because an amendment enlarging the assessment period may apply to pending or still-uninitiated proceedings where the statutory language so provides. en-us Tue, 13 Mar 2018 00:00:00 +0530 Wed, 21 Mar 2018 08:27:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357276 Section 25(1) of the Kerala Value Added Tax Act was read with the Finance Act, 2017 amendment extending the assessment period from five to six years and the third proviso extending proceedings that would otherwise expire on 31.03.2017 to 31.03.2018. The proviso was treated as plain and unambiguous, so escaped turnover proceedings for 2011-12 could validly be initiated within the extended time. The limitation challenge failed because an amendment enlarging the assessment period may apply to pending or still-uninitiated proceedings where the statutory language so provides. Case-Laws VAT and Sales Tax Tue, 13 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357276