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1967 (11) TMI 99 - SUPREME COURTWhether the Sales Tax Authority is not competent to issue a notice under sub- section (2) of section 8 after expiry of three years prescribed by section 10? Held that:- Appeal allowed. The notice under section 11(2) is only a step in the proceeding for assessment and does not disturb the continuity of the proceeding. Therefore, when the Sales Tax Officer issued a notice against the respondent under section 8(2) of the Madhya Bharat Sales Tax Act, 1950, a fresh proceeding to assess turnover which has escaped assessment was not commenced, and section 10 of the Act was not attracted thereto.
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