https://www.taxtmi.com/caselaws?id=384634 For limitation under Section 27(1)(a) of the Tamil Nadu Value Added Tax Act, 2006, "determination" requires an independent assessment-oriented decision by the assessing authority against the dealer. An Enforcement Wing inspection or internal report does not itself amount to such determination and therefore does not stop the running of limitation. On the facts noted, the deemed assessment date was 30.06.2012 and the six-year period expired on 30.06.2018, while the revisional notice issued on 27.09.2018 was the first relevant act and was beyond time. The revised assessment orders were consequently time-barred and unsustainable. en-us Mon, 29 Jul 2019 00:00:00 +0530 Tue, 20 Aug 2019 07:54:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384634 For limitation under Section 27(1)(a) of the Tamil Nadu Value Added Tax Act, 2006, "determination" requires an independent assessment-oriented decision by the assessing authority against the dealer. An Enforcement Wing inspection or internal report does not itself amount to such determination and therefore does not stop the running of limitation. On the facts noted, the deemed assessment date was 30.06.2012 and the six-year period expired on 30.06.2018, while the revisional notice issued on 27.09.2018 was the first relevant act and was beyond time. The revised assessment orders were consequently time-barred and unsustainable. Case-Laws VAT and Sales Tax Mon, 29 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384634