https://www.taxtmi.com/caselaws?id=278711 Rule 6(5) of the Central Sales Tax (Kerala) Rules, 1957 contains no express limitation period for completing assessments, so a reasonable time must be inferred from the statutory scheme. Applying the Central Sales Tax Act with the Kerala Value Added Tax framework, the Court treated five years as the reasonable period for initiating such proceedings; assessments begun within that period were sustained, while those commenced later were not. The amended Section 42(3) of the Kerala Value Added Tax Act, 2003 was not treated as a source of extended time for original CST assessments under Rule 6(5) and was held inapplicable to sustain the impugned proceedings. en-us Mon, 17 Sep 2018 00:00:00 +0530 Mon, 27 May 2019 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278711 Rule 6(5) of the Central Sales Tax (Kerala) Rules, 1957 contains no express limitation period for completing assessments, so a reasonable time must be inferred from the statutory scheme. Applying the Central Sales Tax Act with the Kerala Value Added Tax framework, the Court treated five years as the reasonable period for initiating such proceedings; assessments begun within that period were sustained, while those commenced later were not. The amended Section 42(3) of the Kerala Value Added Tax Act, 2003 was not treated as a source of extended time for original CST assessments under Rule 6(5) and was held inapplicable to sustain the impugned proceedings. Case-Laws VAT and Sales Tax Mon, 17 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278711