1987 (9) TMI 411 - HC - VAT and Sales Tax

Summary

The High Court of Madras allowed the writ petition on the question of limitation for initiating action for revision under section 16 of the Tamil Nadu General Sales Tax Act. The court held that the Appellate Assistant Commissioner's order directing a fresh notice did not extend the period of limitation, depriving the respondent of jurisdiction to revise the assessment. The writ petition was allowed with no costs.