https://www.taxtmi.com/caselaws?id=264659 Amendment of section 11 of the Punjab General Sales Tax Act, 1948 introduced a three-year limitation for completing assessments, and the procedural change applied to pending matters, but it did not revive an assessment power after the prescribed period had expired. On the stated facts, the assessment for 1989-90 was made well beyond the outer limit computed under the amended regime, so it was barred by limitation and unsustainable. Earlier authorities cited by the State were distinguished on facts and did not support a later assessment beyond the statutory time limit. en-us Wed, 26 Feb 2014 00:00:00 +0530 Sat, 19 Sep 2015 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264659 Amendment of section 11 of the Punjab General Sales Tax Act, 1948 introduced a three-year limitation for completing assessments, and the procedural change applied to pending matters, but it did not revive an assessment power after the prescribed period had expired. On the stated facts, the assessment for 1989-90 was made well beyond the outer limit computed under the amended regime, so it was barred by limitation and unsustainable. Earlier authorities cited by the State were distinguished on facts and did not support a later assessment beyond the statutory time limit. Case-Laws VAT and Sales Tax Wed, 26 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264659