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2018 (9) TMI 809 - HC - VAT and Sales TaxTime limit for passing Order of Assessment - Order of Assessment was set aside as the same had been passed more than 5 years after the close of the assessment year - levy of purchase tax on Sugarcane - Held that:- Assessments in the cases of different assessees for different assessment years in bunch of appeals were framed much after 5 years after the last date for filing of return. For none of the assessment years in bunch of appeals under consideration, writ petitions were pending in this court, which were disposed off - Hence, there was no interim stay. The plea sought to be raised by learned counsel for the State was that in view of the pendency of matters before Hon'ble the Supreme Court and this Court pertaining to the legal issue regarding taxability of sugarcane purchased by the sugar mills from the farmers, the assessment proceedings were kept pending on the request of assessees, however, nothing was pointed out from the record in support thereof, therefore, rejected. No substantial questions of law arise in the present appeals, as the issues have been decided by the Tribunal while rightly appreciating the facts and the legal issues involved - appeal dismissed.
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