2018 (1) TMI 1492

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..... espondent : M/s. Dhana Madhri And Government Advocate ORDER Heard Mr.C.Baktha Siromoni, learned counsel for the petitioner and M/s.Dhana Madhiri, learned Government Advocate for the respondent. 2.The petitioner has challenged the order of assessment dated 03.06.2013 for the assessment year 2005-2006 under the provision of the Tamil Nadu General Sales Act, 1959 (hereinafter referred to as "TNG .....

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..... r was made on 10.08.2007 and a copy of the same has been filed in the typed set of papers. Therefore, the revision of assessment could have been made if proceedings had been initiated prior to 09.08.2012. In the instant case, even the first of revision notice was issued on 27.03.2013. Thus, the impugned revision of assessment exercising power under Section 16(1) of the TNGST Act is barred by limit .....

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