Section 19(1) in Assam General Sales Tax Act, 1993
(1)No assessment shall be made under section 17 after the expiry of three years from the end of the year in respect of which of part of which the assessment is made or, in a case where the dealer has furnished a return or a revised return under sub-section (4) of section 16 after the expiry of two years in which such, return or revised return is received by the Assessing Officer, whichever is later:Provided that in a case falling under sub-section (6) of section 17, the assessment may be made at any time before the expiry of eight years from the end of the year in respect of which or part of which the assessment is made under that sub-section.
