https://www.taxtmi.com/caselaws?id=167692 Further assessment for 2007-08 under the Punjab Value Added Tax Act, 2005 could not proceed beyond the normal limitation period unless the Commissioner had given written permission under the proviso to section 29(4). The court noted that the statute allowed assessment beyond the ordinary period only within six years from the relevant date and only on satisfaction of that precondition. As no written permission had been obtained, the notice proposing continued assessment was held unsustainable. en-us Wed, 10 Apr 2013 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167692 Further assessment for 2007-08 under the Punjab Value Added Tax Act, 2005 could not proceed beyond the normal limitation period unless the Commissioner had given written permission under the proviso to section 29(4). The court noted that the statute allowed assessment beyond the ordinary period only within six years from the relevant date and only on satisfaction of that precondition. As no written permission had been obtained, the notice proposing continued assessment was held unsustainable. Case-Laws VAT and Sales Tax Wed, 10 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167692