TMI Blog2010 (2) TMI 1081X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) Whether the revisional authority's first order disallowing the sales to registered dealers; revising the order of Assessing Authority dated April 5, 1971, i.e., after 13 years, is valid in law on account of undue delay in passing the order, even if no period of limitation has been prescribed in Sales Tax Act on ground of laches and undue delay? (ii) Whether the assessee-dealer is expe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this sales tax registration of purchasing dealers alleged by the Department having been cancelled was required to be notified in the gazette and whether in absence of the same, the cancellation order has come into force disentitling the selling dealers to claim deductions for sales made to them? (vi) Whether the registration certificate of purchasing dealer, M/s. Jasbir Singh Satnam Singh, Amr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r advocate, submits that the assessment order was passed on April 5, 1971, whereas the revisional authority has reopened the matter and has decided the same vide order dated July 11, 1984, i.e., after an inordinate delay of 13 years. Counsel for the petitioner has placed reliance on State of Punjab v. Bhatinda District Coop. Milk P. Union Ltd. reported as [2007] 10 VST 180, wherein the honourable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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