https://www.taxtmi.com/caselaws?id=801126 Sales-tax demand notice dated 15 July 1997 for assessment year 1991-92 fell within the five-year limitation under Section 12 of the Rajasthan Sales Tax Act, 1994. An earlier notice concerning the same assessment year and sales-tax demand had been issued within the prescribed period. The later notice was treated as a continuation of the earlier timely notice, rather than as an independent and time-barred demand, and was therefore valid. en-us Sat, 03 Oct 2026 00:00:00 +0530 Fri, 16 Oct 2026 05:20:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801126 Sales-tax demand notice dated 15 July 1997 for assessment year 1991-92 fell within the five-year limitation under Section 12 of the Rajasthan Sales Tax Act, 1994. An earlier notice concerning the same assessment year and sales-tax demand had been issued within the prescribed period. The later notice was treated as a continuation of the earlier timely notice, rather than as an independent and time-barred demand, and was therefore valid. Case-Laws VAT / Sales Tax Sat, 03 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801126