Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2015 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 776 - HC - VAT and Sales TaxWhether in view of amendment of section 11 of the Punjab General Sales Tax Act, 1948 by Ordinance of 1998 effective from March 3, 1998 which was replaced by Punjab Act 12 of 1998 published on April 20, 1998, whereby limitation of three years for completion of the assessment has been prescribed, any assessment order for assessment years up to 1997-98 can be validly passed after April 30, 2001 - Held that:- Court while deciding identical issue against the appellant vide order [2015 (9) TMI 1327 - PUNJAB AND HARYANA HIGH COURT] (State of Punjab v. Patiala Cooperative Sugar Mills Limited, Rakhra, District Patiala along with connected appeals had held that in all those cases which pertain to assessment year prior to insertion of the period of limitation under section 11(3) of the Act by Ordinance with effect from March 3, 1998, which was replaced by Punjab Act 12 of 1998 published on April 20, 1998, the assessment was required to be finalised latest by April 30, 2001. - Decided against Revenue.
|