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2012 (10) TMI 972 - HC - VAT and Sales TaxTime limitation - whether the impugned reassessment orders are barred by limitation prescribed under section 19(2) of the Assam General Sales Tax Act, 1993? - Held that: - section 18(1) provides for limitation for initiating the reassessment while section 19(2) prescribes limitation for completing the assessment - In the present case, it is clear that completion of reassessment, i.e., passing of the order of reassessment is beyond the limitation prescribed u/s 19(2) - orders of reassessment quashed - petition allowed - decided in favor of petitioner.
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