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2010 (4) TMI 993 - HC - VAT and Sales TaxWhether, in the facts and the circumstances of the case, the assessment (original as well as assessment on remanded case) of the dealer framed by the Assessing Authority is assessment under section 11(4) of the Punjab General Sales Tax Act, 1948 and therefore time barred having been completed beyond the period of five years prescribed under the said sub-section? Held that:- The impugned assessment orders passed after the expiry of the period of five years are timebarred and cannot legally be enforced, in the obtaining circumstances of the case. Therefore, the impunged question is answered in favour of the assessees and against the Revenue
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