2011 (7) TMI 1075

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....State of Punjab under section 68(1) of the Punjab Value Added Tax Act, 2005 (in short, "the Act") against the order dated July 16, 2010 passed by the VAT Tribunal, Punjab (hereinafter referred to as "the Tribunal") for the assessment year 2001-02, claiming the following substantial questions of law: "(i) Whether the learned Tribunal has erred in law in holding that the revisional proceedings which were initiated within 2 years from the assessment order dated April 9, 2007 and concluded within three years from the said assessment order, was time-barred? (ii) Whether the learned Tribunal has erred in law in holding that the original assessment order passed on April 9, 2007 was timebarred under section 11(3) of the PGST Act, when no obje....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... holding that in the assessment order dated April 9, 2007 inter- State sales amounting to Rs. 1,33,91,184 of yarn, made to Government Departments against D forms were taxed at the rate of two per cent as Central sales tax instead of four per cent. The said revisional proceedings were contested by the assessee pleading that the original assessment was time-barred and that under the notification dated July 13, 2001, sales made to Government Departments were also included and reduced rate of tax at the rate of two per cent was applicable. The revisional authority rejected the pleas of the assessee holding that the assessee had not raised the objection regarding limitation while framing of original assessment and passing of order dated April 9,....