https://www.taxtmi.com/caselaws?id=765552 Under the Tamil Nadu entry tax scheme, assessment powers had to be exercised within a reasonable period even though no express limitation period was prescribed. The Court reasoned that the statute and rules contemplated a structured process of provisional assessment followed by final assessment, and that assessments could not be kept open indefinitely. It also treated the five-year record-retention framework as inconsistent with delay of more than a decade. On that basis, the belated assessment orders and consequential demands were held invalid and were set aside for breach of the statutory assessment scheme and inordinate delay. en-us Fri, 24 Jan 2025 00:00:00 +0530 Tue, 04 Feb 2025 08:46:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765552 Under the Tamil Nadu entry tax scheme, assessment powers had to be exercised within a reasonable period even though no express limitation period was prescribed. The Court reasoned that the statute and rules contemplated a structured process of provisional assessment followed by final assessment, and that assessments could not be kept open indefinitely. It also treated the five-year record-retention framework as inconsistent with delay of more than a decade. On that basis, the belated assessment orders and consequential demands were held invalid and were set aside for breach of the statutory assessment scheme and inordinate delay. Case-Laws VAT / Sales Tax Fri, 24 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765552