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2015 (4) TMI 170 - GAUHATI HIGH COURTClassification of goods - Classification of shalimar oil - Oil partly used as edible oil partly as hair oil - Rate of tax @ 12% or 4% - Bar of limitation - Held that:- no assessment could be made under section 17 of the AGST Act after expiry of 3 years from the end of the year in respect of which or part of which the assessment is made. In other words, under section 19(1) of the AGST Act, for the assessment year 1999-2000, the limitation period would expire on 31.03.2003 and for the assessment year 2000-2001, the limitation period would expire on 31.03.2004. It is not necessary to delve into the other part of sub-section (1) or the proviso thereto or sub-section (2), since no defence has been put up by the respondents on the basis of the said provisions. The power to make a reference must be traced to a valid source of law which is not available in the AGST Act. Section 19(3) or section 73A of the AGST Act cannot be construed to be provisions providing for a “reference”. There is another aspect. Limitation period prescribed for completion of assessment or re-assessment is for a definite purpose. An assessee cannot be subjected to assessment or re-assessment proceeding for an indefinite period. If the contention of the respondents, as advanced, is accepted, it would lead to a situation where an Assessing Officer would have the liberty to seek clarification from the Commissioner in the garb of reference thereby extending the limitation for framing assessment for an indefinite period and the Commissioner can also without any limitation of time provide the clarification whereafter the extended limitation of 2 years would commence from the end of the year in which the clarification is received by the Assessing Officer. This will certainly lead to an absurd situation and confer unfettered limitation on the Assessing Officers while framing assessment or re-assessment. - impugned notices dated 10.02.2009 and 17.02.2009 are clearly unsustainable being beyond the period of limitation and are accordingly adjudged void ab initio. Consequently, those are set aside and quashed. - Decided in favour of assessee.
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