https://www.taxtmi.com/caselaws?id=465432 A notice issued under Section 12(4) of the Central Sales Tax (Orissa) Rules, 1957 is unsustainable if initiated beyond the prescribed five-year limitation period from the end of the relevant assessment period. The notice in question was issued after that period had expired, so the initiation of proceedings was barred by limitation and could not be sustained in law. The notice was therefore rightly quashed. en-us Wed, 08 Dec 2021 00:00:00 +0530 Tue, 23 Dec 2025 19:22:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465432 A notice issued under Section 12(4) of the Central Sales Tax (Orissa) Rules, 1957 is unsustainable if initiated beyond the prescribed five-year limitation period from the end of the relevant assessment period. The notice in question was issued after that period had expired, so the initiation of proceedings was barred by limitation and could not be sustained in law. The notice was therefore rightly quashed. Case-Laws VAT / Sales Tax Wed, 08 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465432