https://www.taxtmi.com/caselaws?id=100498 Section 11(4)(a) of the Central Provinces and Berar Sales Tax Act, 1947 was held discriminatory under Article 14 because defaulting registered dealers were denied the limitation safeguard available under section 11A(1) without a rational basis; the provision was struck down. The Court also treated notices under section 11(4)(a) as machinery notices, so defects in form, the wrong assessment year, or short response time did not invalidate them absent prejudice. Assessment for the period up to 31 January 1953 was barred by limitation, while proceedings for the remaining period were upheld. en-us Thu, 28 Sep 1967 00:00:00 +0530 Fri, 02 May 2014 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100498 Section 11(4)(a) of the Central Provinces and Berar Sales Tax Act, 1947 was held discriminatory under Article 14 because defaulting registered dealers were denied the limitation safeguard available under section 11A(1) without a rational basis; the provision was struck down. The Court also treated notices under section 11(4)(a) as machinery notices, so defects in form, the wrong assessment year, or short response time did not invalidate them absent prejudice. Assessment for the period up to 31 January 1953 was barred by limitation, while proceedings for the remaining period were upheld. Case-Laws VAT and Sales Tax Thu, 28 Sep 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100498