Supreme Court Allows Revenue in Sales Tax Escaped Assessment Limitation Dispute Under Rule 33 of Travancore-Cochin General Sales Tax Rules, 1950. Initiation of Proceedings Within Three Years Held Sufficient Even if Assessment Completed Later, Overturning High Court's Rejection of Extension.
13 Aug 1969The dispute arose from the reassessment of escaped turnover under the Travancore-Cochin General Sales Tax Rules, 1950. A dealer (respondent) was asses...
