1996 (8) TMI 500

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..... l Sales Tax Act, 1948 (for short, "the Act"), seeking a direction to the Sales Tax Tribunal, Punjab, for referring the following questions of law to this Court for opinion: (a) Whether, in the admitted facts and circumstances when place of business of the petitioner where he was registered under the sales tax laws fell within the jurisdiction of the Assessing Authority of Ward No. 22, could the A .....

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..... ether, in the facts and circumstances, best judgment assessment framed is not barred by 5 years period of limitation under section 11(5) of the Act? (e) Whether there is any legal material to support the addition of rupees 6 lacs as turnover and the assessment is baseless and arbitrary? (f) Whether, in the facts and circumstances, when no notice was served before imposing penalty under section 1 .....

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..... rms in the assessment year 1982-83 and purchases to the tune of Rs. 3,62,772 were found to have been made against some forms which were undated. The purchases, which were found against undated forms, were treated to be the purchases relating to the assessment year 1981-82. It is against this background that a gross turnover of Rs. 6,00,000 was determined and assessment was made accordingly by orde .....

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..... d become time barred. Reliance has been placed on a decision of the Supreme Court in Indian Aluminium Cables Ltd. v. Excise and Taxation Officer [1977] 39 STC 19. The plea of the respondents is that there was no material on record to accept the petitioner-assessee's plea that purchases against ST forms XXII related to tax-free goods only. If the assessee actually purchased tax-free goods, there w .....

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..... Sales Tax Tribunal is directed to state the case and refer the following two questions of law to this Court for opinion: 1.. Whether, on the facts and in the circumstances of the case, assessment made for the year 1981-82 was time-barred under section 11(5) of the Punjab General Sales Tax Act? 2.. Whether, on the facts and in the circumstances of the case, sales tax was not leviable on the sales .....

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