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2013 (10) TMI 440 - MADRAS HIGH COURTLimitation period - Revised assessment - Held that:- original order of assessment for the year 1997-98 was issued in proceedings CST.50386/97-98 dated 11.3.2000. Even though the said assessment order dated 11.3.2000 has not been filed in the typed set of papers, in the revised proceedings dated 2.7.2002, the said proceedings dated 11.3.2000 has been shown as reference No.1. Hence, the said assessment order dated 11.3.2000 is the original assessment order. The proceedings dated 2.7.2002 is only a revised proceedings of the Commercial tax officer considering the representation of the petitioner regarding the disallowance of the exemption on export sales and disallowance of claim of assessment at 4% against the C forms. As rightly contended by the learned counsel for the appellant, the proceedings dated 2.7.2002 is only a revised proceedings and not a original order of assessment, since the original order of assessment for the assessment year 1997-98 is dated 11.3.2000. As per the unamended provision of Section 16(1)(a) of C.S.T.Act, any revision of assessment of the escaped turnover ought to have been made within a period of five years from the expiry of the year to which tax relates. Since the assessment year is 1997-98, in the case on hand, any revision of proceedings ought to have been issued on or before 30.3.2003. But the impugned revision notice was issued on 5.4.2004 and the impugned revised order for the year 1997-1998 was issued on 23.8.2004, which is beyond the period of five years stipulated in Section 16(1) - Decided in favour of assessee.
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