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2019 (6) TMI 1133 - HC - VAT and Sales TaxTime limitation - validity of assessment order - HELD THAT:- The provision under subsection (6) of Section 42 of the OVAT Act including the proviso, it can be safely said that the notice period had already expired when the extension for time to complete the assessment was sought for. The same was done much after six months of expiry of the period of limitation in January, 2008 but the extension is sought for in June, 2008. The notice is without jurisdiction - petition allowed.
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