1996 (4) TMI 481 - HC - VAT and Sales Tax

Summary

The Karnataka High Court dismissed a revision petition related to a reassessment under the Central Sales Tax Act, 1956 for the assessment year 1981-82. The reassessment order dated December 28, 1988 was within the time limitation provided by section 12A of the Karnataka Sales Tax Act. The court held that the reassessment was not barred by limitation as the period had been enlarged by the Legislature before any immunity could be claimed by the petitioner. The plea that the reassessment was time-barred was rejected, and the revision petition was dismissed. (Case citation: 1996 (4) TMI 481 - KARNATAKA HIGH COURT)