https://www.taxtmi.com/caselaws?id=310736 Where a prescribed return was not filed under the Entry Tax Act, the limitation in section 8(5) was treated as not operating in the manner claimed for quashing the assessment. The challenge based only on delay therefore failed, but the assessee's assertion that the vehicles were purchased in Rajasthan and tax had already been paid there required factual examination. The assessment order was not set aside; instead, the matter was remanded to the assessing authority to consider the documents, verify the tax-payment claim, and decide the liability afresh in accordance with law. en-us Wed, 27 Oct 2021 00:00:00 +0530 Thu, 09 Nov 2023 20:50:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310736 Where a prescribed return was not filed under the Entry Tax Act, the limitation in section 8(5) was treated as not operating in the manner claimed for quashing the assessment. The challenge based only on delay therefore failed, but the assessee's assertion that the vehicles were purchased in Rajasthan and tax had already been paid there required factual examination. The assessment order was not set aside; instead, the matter was remanded to the assessing authority to consider the documents, verify the tax-payment claim, and decide the liability afresh in accordance with law. Case-Laws VAT and Sales Tax Wed, 27 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310736