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TMI Blog2011 (7) TMI 1075X X X X Extracts X X X X X X X X Extracts X X X X ..... Piyush Kant Jain, Additional Advocate-General, Punjab, for the petitioners JUDGMENT This order shall dispose of Punjab VAT Revision Nos. 2 to 4 of 2011 as common questions are involved therein. For brevity, the facts are being taken from VAT Revision No. 2 of 2011. This revision has been preferred by the State of Punjab under section 68(1) of the Punjab Value Added Tax Act, 2005 (in short, "th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... take up the plea of time-barring against the assessment order dated April 9, 2007 (annexure P2), during the revisional proceedings taken under section 21 of the PGST Act for the purpose of correcting the impropriety of the assessment order in so far as the levy of CST at two per cent on the inter-State sales made by the respondent to the Government Department against D forms and not against C form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , "PGST Act") showing a demand of Rs. 185. The revisional authority exercising suo motu powers under section 21 of the PGST Act, initiated proceedings holding that in the assessment order dated April 9, 2007 inter- State sales amounting to Rs. 1,33,91,184 of yarn, made to Government Departments against D forms were taxed at the rate of two per cent as Central sales tax instead of four per cent. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made by the assessee against D form instead of at two per cent and passed the revised assessment order dated November 23, 2009 raising a demand of Rs. 2,46,338. Feeling aggrieved, the assessee preferred revision before the Tribunal. The Tribunal vide order dated July 16, 2010 set aside the order dated November 23, 2009 holding that the original assessment order was time-barred. According to the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the assessing authority framed the assessment on April 9, 2007 which was beyond the period of limitation. Once that was so, the assessment order was void and without jurisdiction. The recourse to revisional proceedings by the Excise and Taxation Commissioner after the expiry of more than five years which were initiated on September 8, 2008 was, thus, bad. The decision of the Tribunal is in co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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