Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1976 (9) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1976 (9) TMI 144 - SC - VAT and Sales TaxWhether the assessment proceedings with regard to the assessment year 1969-70 could be proceeded with and whether the assessment order could be passed beyond a period of 5 years after the expiry of the period to which the assessment relates? Whether Central sales tax was payable in respect of sale of electric cables manufactured and sold by the petitioner-company to State Electricity Boards in view of the exemption granted generally under section 8(2A) of the Central Sales Tax Act read with section 5(2)(a)(iv) of the Punjab General Sales Tax Act, 1948? Held that:- Appeal dismissed. The legislature had not provided any period within which an order was to be made by an appellate or revisional authority; no such period should be imported in the exercise of the power on the basis of section 11(2a).
|