https://www.taxtmi.com/caselaws?id=287646 The Kerala HC construed the general revisional power under Section 12(2) of the Madras General Sales Tax Act, 1939 harmoniously with Rule 17(1), which specifically required escaped-turnover assessments to be completed within three years from the end of the assessment year. It held that the wider revisional power could not be used to defeat the special limitation for escaped turnover, because that would render the rule ineffective. On that construction, a revisional order attempting to reopen escaped-turnover matters after expiry of the three-year period was without jurisdiction. en-us Thu, 10 Sep 1964 00:00:00 +0530 Fri, 24 Apr 2020 14:36:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287646 The Kerala HC construed the general revisional power under Section 12(2) of the Madras General Sales Tax Act, 1939 harmoniously with Rule 17(1), which specifically required escaped-turnover assessments to be completed within three years from the end of the assessment year. It held that the wider revisional power could not be used to defeat the special limitation for escaped turnover, because that would render the rule ineffective. On that construction, a revisional order attempting to reopen escaped-turnover matters after expiry of the three-year period was without jurisdiction. Case-Laws VAT and Sales Tax Thu, 10 Sep 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287646