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VAT - Highlights / Catch Notes

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Reopening of assessment - Assessment for escaped turnover - time ...

Case Laws     VAT and Sales Tax

November 10, 2020

Reopening of assessment - Assessment for escaped turnover - time limitation - amended by Kerala Finance Act, 2017 - It is declared that the assessment in respect of which the period of limitation for re-opening under Section 25 of the KVAT Act was to expire by 31.03.2019 cannot be re-opened on 18.01.2020 - HC

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