https://www.taxtmi.com/caselaws?id=159004 Limitation under section 11(5) of the Punjab General Sales Tax Act, 1948, and the leviability of sales tax on dori, wicks and textile goods described as tax-free items in Schedule 'B' were treated as questions of law. The Court noted that the limitation objection required examination of whether the assessment proceedings and final assessment fell within the statutory five-year period, while the taxability issue turned on the legal effect of the goods being classified as tax-free. On that basis, both matters were held fit for reference, and the Tribunal was directed to state the case on the two questions. en-us Thu, 08 Aug 1996 00:00:00 +0530 Tue, 12 Nov 2013 16:55:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159004 Limitation under section 11(5) of the Punjab General Sales Tax Act, 1948, and the leviability of sales tax on dori, wicks and textile goods described as tax-free items in Schedule 'B' were treated as questions of law. The Court noted that the limitation objection required examination of whether the assessment proceedings and final assessment fell within the statutory five-year period, while the taxability issue turned on the legal effect of the goods being classified as tax-free. On that basis, both matters were held fit for reference, and the Tribunal was directed to state the case on the two questions. Case-Laws VAT and Sales Tax Thu, 08 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159004