https://www.taxtmi.com/caselaws?id=435977 Demand notices under the Tamil Nadu Value Added Tax Act were tested against the six-year reassessment limit for escaped turnover. For the assessment years 2006-07 to 2010-11, the court treated assessment as deemed completed on 30.06.2012 under the proviso to Section 22(2), and the notices issued later were therefore time-barred and quashed. For the assessment years 2011-12 to 2015-16, the notices were founded on an earlier demand issued within the permissible period, so limitation was not attracted and the demand was upheld. The contention that the notices formed one composite demand was rejected because the record showed two distinct notices for separate assessment periods. en-us Thu, 19 Jan 2023 00:00:00 +0530 Sat, 01 Apr 2023 08:20:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435977 Demand notices under the Tamil Nadu Value Added Tax Act were tested against the six-year reassessment limit for escaped turnover. For the assessment years 2006-07 to 2010-11, the court treated assessment as deemed completed on 30.06.2012 under the proviso to Section 22(2), and the notices issued later were therefore time-barred and quashed. For the assessment years 2011-12 to 2015-16, the notices were founded on an earlier demand issued within the permissible period, so limitation was not attracted and the demand was upheld. The contention that the notices formed one composite demand was rejected because the record showed two distinct notices for separate assessment periods. Case-Laws VAT and Sales Tax Thu, 19 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435977