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2015 (9) TMI 1457 - HC - VAT and Sales TaxWhether in the facts and circumstances of the case, the assessment order passed beyond three years for A.Y. 2005-06 is sustainable in law? - the issue raised in this appeal is no longer res integra and stands concluded by the decision of this Court in State of Punjab and another v. M/s Des Raj Bhim Sain [2012 (7) TMI 862 - PUNJAB AND HARYANA HIGH COURT] - the present appeal is allowed and is disposed of in the same terms as in M/s Des Raj Bhim Sain's case (supra).
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