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Assistant Commissioner (Assessment) vs Grasim Industries Ltd. on 24 January, 2006 cites

Geo Sea Foods vs Addl. Sales Tax Officer on 15 December, 2005

Further a Full Bench of this Court in Geo Sea Foods v. Addl. Salestax Officer held that in view of Section 17A of the Act, the concept of reasonable period for completing assessments for the period prior to 1.4.1993 is no more of any relevance or significance. The Full Bench held that under Section 17-A all assessments prior to 1.4.1993 and not completed as on that date shall be deemed to be pending as on 1.4.1993 and it is open to the Revenue to complete such assessments in accordance with law notwithstanding anything contained in any judgment, decree or order of any court, tribunal or other authority.
Kerala High Court Cites 12 - Cited by 12 - K Joseph - Full Document

The Commissioner Of Sales Tax vs Ramdas Laxmidas on 23 January, 1976

The court applied the principle laid down by the Bombay High Court in Ramdas Laxmidas' case, supra, and took the view that the rule was meant to achieve the same object and as directed by the Bombay High Court it was to be observed by the dealers. The rule was required to be applied to all pending assessments since there was no time limit to complete the assessments under Section 12(3) of the Karnataka Salestax Act.
Bombay High Court Cites 0 - Cited by 5 - Full Document
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