GHANSHYAM DAS vs REGIONAL ASSISTANT COMMISSIONER OF SALESTAX NAGPUR

The Supreme Court interpreted 'escaped assessment' under Section 11-A of the Central Provinces and Berar Sales Tax Act, 1947, affirming that it applies to cases with no prior assessment. The Court held that assessment proceedings must commence within three years from the issuance of a notice under Sections 10(1) or 11(2), and if no proceedings were pending, the assessment is barred. The Court ultimately ruled against the appellant's contention regarding the limitation period for assessment, leading to the dismissal of the appeal.