https://www.taxtmi.com/caselaws?id=150913 Section 11AA of the Punjab General Sales Tax Act, 1948 required the Assessing Authority to review pre-Validation Act assessments and bring them into conformity with the amended law. A reply to the notice that asserted a refund claim did not amount to acceptance of the earlier assessments or create finality against the assessee. On that basis, the department remained bound to reopen the assessments and grant relief under the validating amendment, including refund of sales tax collected in excess of the 2 per cent rate on charcoal sales. en-us Thu, 20 Sep 1973 00:00:00 +0530 Fri, 24 May 2013 16:02:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150913 Section 11AA of the Punjab General Sales Tax Act, 1948 required the Assessing Authority to review pre-Validation Act assessments and bring them into conformity with the amended law. A reply to the notice that asserted a refund claim did not amount to acceptance of the earlier assessments or create finality against the assessee. On that basis, the department remained bound to reopen the assessments and grant relief under the validating amendment, including refund of sales tax collected in excess of the 2 per cent rate on charcoal sales. Case-Laws VAT and Sales Tax Thu, 20 Sep 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150913