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2011 (4) TMI 1025 - HC - VAT and Sales TaxSales tax on works contract - composition of tax - section 67 of the Gujarat Sales Tax Act, 1969 - notice dated March 14, 2001 issued in form 45, the petitioner was informed that the petitioner was liable to pay sales tax and additional tax of 20 per cent and interest under section 47(4) (a) of the Act and penalty under section 45(6) as the petitioner was not granted permission for composition under section 55A in the assessment period 1990-91 - notice is barred by limitation as the same has been issued beyond the period prescribed under section 67(1)(a) of the Act, even otherwise on merits also, the said notice cannot be sustained - decided in favor of assessee.
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