https://www.taxtmi.com/caselaws?id=288924 A sales tax exemption notification under the Punjab General Sales Tax Act was treated as valid and operative from 11 September 1956, with the result that mechanically produced edible oils were outside the exemption and liable to tax on sales after that date. The later amendment introducing Section 11AA required assessment matters involving declared goods to be reconsidered in accordance with the amended statutory scheme, so completed or pending assessments had to be varied, revised, or freshly made by the assessing authority where necessary. en-us Fri, 05 Nov 1971 00:00:00 +0530 Mon, 06 Jul 2020 10:31:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288924 A sales tax exemption notification under the Punjab General Sales Tax Act was treated as valid and operative from 11 September 1956, with the result that mechanically produced edible oils were outside the exemption and liable to tax on sales after that date. The later amendment introducing Section 11AA required assessment matters involving declared goods to be reconsidered in accordance with the amended statutory scheme, so completed or pending assessments had to be varied, revised, or freshly made by the assessing authority where necessary. Case-Laws VAT and Sales Tax Fri, 05 Nov 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288924