https://www.taxtmi.com/caselaws?id=280447 Revision of assessment under Section 16 of the Tamil Nadu General Sales Tax Act, 1959 had to be initiated within five years from the date of the final assessment order. For assessment year 2005-2006, the final assessment order was dated 10.08.2007, so the revisional power expired on 09.08.2012. Because the first revision notice was issued only on 27.03.2013, it was beyond the statutory limitation period. The revision was therefore barred by limitation and the impugned order was liable to be quashed. en-us Mon, 08 Jan 2018 00:00:00 +0530 Sun, 05 May 2019 08:43:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280447 Revision of assessment under Section 16 of the Tamil Nadu General Sales Tax Act, 1959 had to be initiated within five years from the date of the final assessment order. For assessment year 2005-2006, the final assessment order was dated 10.08.2007, so the revisional power expired on 09.08.2012. Because the first revision notice was issued only on 27.03.2013, it was beyond the statutory limitation period. The revision was therefore barred by limitation and the impugned order was liable to be quashed. Case-Laws VAT and Sales Tax Mon, 08 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280447