https://www.taxtmi.com/caselaws?id=265173 The substituted limitation provision in section 11 of the Punjab General Sales Tax Act, 1948, which required completion of assessment within three years, was applied to pending assessment proceedings where the last date for filing the final return for the relevant year fell after the amendment. The Court treated the amended time limit as conferring a substantive right on the assessee and held that an assessment completed after expiry of that period lacked jurisdiction. The assessment order was therefore time-barred, and the appeal failed on that basis. en-us Thu, 30 Jan 2014 00:00:00 +0530 Wed, 07 Oct 2015 19:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265173 The substituted limitation provision in section 11 of the Punjab General Sales Tax Act, 1948, which required completion of assessment within three years, was applied to pending assessment proceedings where the last date for filing the final return for the relevant year fell after the amendment. The Court treated the amended time limit as conferring a substantive right on the assessee and held that an assessment completed after expiry of that period lacked jurisdiction. The assessment order was therefore time-barred, and the appeal failed on that basis. Case-Laws VAT and Sales Tax Thu, 30 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265173