https://www.taxtmi.com/caselaws?id=444265 HC held that for purposes of Section 27 of the Tamil Nadu VAT Act, the expression "assessment" covers (i) a speaking written order under Section 22(2), (ii) a deemed assessment under Section 22(2), (iii) a best judgment assessment under Section 22(4), and (iv) a prior revision under Section 27 on different issues. Re-assessment/revision for escaped turnover can therefore be initiated at any time within six years from the relevant assessment, including deemed assessments. Precedents on reasonable time where no statutory limitation existed (such as under Punjab GST Act or Section 201 IT Act) were held inapplicable due to the express six-year limit. The writ petitions were disposed of accordingly. en-us Tue, 27 Jun 2023 00:00:00 +0530 Fri, 28 Nov 2025 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444265 HC held that for purposes of Section 27 of the Tamil Nadu VAT Act, the expression "assessment" covers (i) a speaking written order under Section 22(2), (ii) a deemed assessment under Section 22(2), (iii) a best judgment assessment under Section 22(4), and (iv) a prior revision under Section 27 on different issues. Re-assessment/revision for escaped turnover can therefore be initiated at any time within six years from the relevant assessment, including deemed assessments. Precedents on reasonable time where no statutory limitation existed (such as under Punjab GST Act or Section 201 IT Act) were held inapplicable due to the express six-year limit. The writ petitions were disposed of accordingly. Case-Laws VAT / Sales Tax Tue, 27 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444265