1998 (7) TMI 700 - HC - VAT and Sales Tax

Summary

The petition challenged an endorsement dated 13.11.1997 on the ground of time limitation under KTEG Act for the year 1989-90. The court dismissed the petition as the period of eight years had not expired due to stay orders. The contention that no reassessment can be made without original assessment was rejected citing a Supreme Court judgment. The argument that time could not be excluded as assessment proceedings were not stayed was also dismissed.