2005 (1) TMI 631

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....dent : Mr. M. C. Govindan, Spl. G. P. (Taxes) ORDER The petitioner seeks to challenge the order of revised assessment made by the respondent in CST No.50386/1997-1998 dated 23.8.2004 on the ground that the said order came to be passed beyond the time limit prescribed under Section 16(i)(a) of the Tamil Nadu General Sales Tax Act (hereinafter referred to as the "Act"). Admittedly, the petitio....

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....expressions "date of order of the final assessment by the assessing authority" came to be substituted for the expression "the expiry of the year to which the tax relates" by Act 2 2 of 2002. The amended expressions thus came into effect with effect from 1.7.2002. In the case on hand after the initial order of assessment on 11.3.2000 the final order of assessment came to be made on 2.7.2002 in resp....