Validity of assessment order - Limitation prescribed under ...

VAT and Sales Tax

July 28, 2014

Validity of assessment order - Limitation prescribed under section 39 is as to the “making“ of the assessment and not to “initiation“ thereof. The observation of the revisional authority that “made“ did not mean “completed“ or “signed“ can not be accepted. - HC

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Validity of assessment order - Limitation prescribed under ...

VAT and Sales Tax

July 28, 2014

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