https://www.taxtmi.com/caselaws?id=291075 Revision of an assessment under the Tamil Nadu Value Added Tax Act was barred because the statute allowed revision only within five years from the assessment order. The original assessment was completed on 27.04.2010, but the revision notice was issued on 10.03.2016, after the limitation period had expired. The fact that the alleged purchase omission came to light in 2014 did not extend or save the statutory time limit. The revision proceedings were therefore unsustainable, and the impugned order was set aside in favour of the assessee. en-us Tue, 01 Oct 2019 00:00:00 +0530 Wed, 02 Dec 2020 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291075 Revision of an assessment under the Tamil Nadu Value Added Tax Act was barred because the statute allowed revision only within five years from the assessment order. The original assessment was completed on 27.04.2010, but the revision notice was issued on 10.03.2016, after the limitation period had expired. The fact that the alleged purchase omission came to light in 2014 did not extend or save the statutory time limit. The revision proceedings were therefore unsustainable, and the impugned order was set aside in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 01 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291075