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2016 (10) TMI 1000 - HC - VAT and Sales TaxDemand and recovery of tax after 1485 days - validity of assessment orders - the assessment for the years from 1983-84 to 1996-97 were framed by the assessing authority by passing orders on different dates in April, 2002 - limitation bar u/s 11 (4) of the Act - Held that: - the decision in the case of State of Punjab and others vs. Patiala Cooperative Sugar Mills Limited, Rakhra, District Patiala [2015 (9) TMI 1327 - PUNJAB AND HARYANA HIGH COURT] relied upon where it was held that assessments upto the years 1997-98 could not validly be passed after April, 2001 - all assessment orders barred by limitation. Condonation of delay not considered as will be a futile exercise to conduct another round of litigation as the matter is already decided on merits - appeal of state dismissed - tax cannot be recovered after 5 years - decided against Revenue.
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