SALES TAX OFFICER & ANR. vs SUDARSANAM IYENGAR & SONS

The Supreme Court held that under Rule 33 of the Travancore-Cochin General Sales Tax Rules, 1950, the initiation of assessment proceedings for escaped turnover must occur within three years from the relevant tax period, but the completion of those proceedings is not bound by the same timeframe. The Court clarified that the term 'determine' in Rule 33 does not necessitate the final assessment to be completed within three years, aligning with previous rulings on similar provisions in the Punjab General Sales Tax Act, 1948. The appeal was allowed, overturning the High Court's extension of the assessment period.