2011 (4) TMI 1261

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....eral, Punjab, for the appellants JUDGMENT This appeal has been filed under section 68(2) of the Punjab Value Added Tax Act, 2005 against the order dated July 22, 2010, annexure P5 passed by the VAT Tribunal proposing following substantial questions of law: "(i) Whether the order passed by learned Tribunal is sustainable in law? (ii) Whether the order passed by the Tribunal by relying u....

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....of additional Reported as Emerald International Ltd. v. State of Punjab [2001] 122 STC 382 (P&H) [FB].  (vi) Whether the Tribunal had jurisdiction to set aside assessment order itself when issue before it was only with regard to the deposit of 25 per cent of the additional demand?" The assessment under the provisions of the Punjab General Sales Tax Act, 1948, for the assessment year 200....

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....years from the last date for filing the return, i.e., March 30, 2004 and should have been completed by April 30, 2007, even if the return was not filed. Order dated December 5, 2007 of the Commissioner exercising powers under section 11(10) of the Punjab General Sales Tax Act, 1948 extending the period of limitation for framing assessment in case of the appellant for the assessment year 2003-04....