https://www.taxtmi.com/caselaws?id=444265 Under the Tamil Nadu Value Added Tax Act, 2006, the expression "date of assessment" in section 27 is context-sensitive and is not confined to the deemed assessment date under section 22(2); it may include a written assessment under section 22(2), a deemed assessment, a best judgment assessment under section 22(4), or a prior revision under section 27 where the later action concerns a different subject matter. Section 22(4) also operates independently of the deemed assessment mechanism, so a best judgment assessment is not barred merely because the section 22(2) date has passed. However, successive revisions cannot be used repeatedly on the same escaped turnover or same issue so as to keep limitation open indefinitely. 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 Under the Tamil Nadu Value Added Tax Act, 2006, the expression "date of assessment" in section 27 is context-sensitive and is not confined to the deemed assessment date under section 22(2); it may include a written assessment under section 22(2), a deemed assessment, a best judgment assessment under section 22(4), or a prior revision under section 27 where the later action concerns a different subject matter. Section 22(4) also operates independently of the deemed assessment mechanism, so a best judgment assessment is not barred merely because the section 22(2) date has passed. However, successive revisions cannot be used repeatedly on the same escaped turnover or same issue so as to keep limitation open indefinitely. Case-Laws VAT / Sales Tax Tue, 27 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444265