1959 (3) TMI 52 - HC - VAT and Sales Tax

Summary

The High Court of Bombay dismissed two appeals filed by the Assistant Commissioner of Sales Tax and the Sales Tax Officer, Nagpur, as the notice issued by the Commissioner of Sales Tax was not within the required three-year period under section 11 of the Sales Tax Act. The Full Bench decision in Bisear House v. State of Bombay clarified that assessment can be made after three years, but notice cannot be issued after that period. The appeals were dismissed in accordance with this decision.