https://www.taxtmi.com/caselaws?id=100512 Proceedings under section 11(2) of the C. P. and Berar Sales Tax Act stand apart from proceedings under section 11A because a notice under section 11(2) is only a step in a pending assessment and does not start a fresh proceeding. On that basis, the absence of a limitation period for notices in pending proceedings was held to rest on a rational classification and not to violate Article 14. The earlier decision in Ghanshyamdas was treated as settling the overlap and equality challenge. The constitutional challenge failed, and the differential treatment was upheld as valid. en-us Thu, 28 Sep 1967 00:00:00 +0530 Fri, 20 Sep 2013 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100512 Proceedings under section 11(2) of the C. P. and Berar Sales Tax Act stand apart from proceedings under section 11A because a notice under section 11(2) is only a step in a pending assessment and does not start a fresh proceeding. On that basis, the absence of a limitation period for notices in pending proceedings was held to rest on a rational classification and not to violate Article 14. The earlier decision in Ghanshyamdas was treated as settling the overlap and equality challenge. The constitutional challenge failed, and the differential treatment was upheld as valid. Case-Laws VAT and Sales Tax Thu, 28 Sep 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100512