1995 (11) TMI 415 - HC - VAT and Sales Tax

Summary

The High Court of Madhya Pradesh ruled in favor of the Revenue in a case involving the initiation of proceedings under section 39(2) of the Madhya Pradesh General Sales Tax Act, 1958. The Court held that the period of three years for limitation is to be computed from the date of issue of the notice, not from the date of service. The reference was answered in favor of the Revenue.