Supreme Court of India
Sales Tax Officer & Anr. v. Sudarsanam Iyengar & Sons
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1 Supreme Court bench has cited this judgment.
From the headnote
c Travancore-Cochin General Sales Tax Rules, 1950, Rule 33-Determi nation and assessment of escaped turnover-Limit of three years-Pro .. ceedings !or assessment whether must be initiated or finally completed within that period. The respondent was assessed to sales tax in the State of Kerala for the year 1962-63 in March, 1964. In December, 1965 the Sales Tax Officer issued notice under R. 33 of the Travancore-Cochin General Sales Tax Rules, 1950 in force at that time for reopening the original assessment on the ground that c~rtain turnover had escaped assessment. According to the relevant
Where later benches applied it
Of those, 1 mentioned
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