Case Law Details
Case Name : M/s Amrit Banaspati Company Limited. Vs The State of Punjab and others (Punjab & Haryana High Court)
Appeal Number : Civil Writ Petition No. 21811 of 2014 (O&M)
Date of Judgement/Order : 07/08/2015
Related Assessment Year :
Courts :
All High Courts Punjab and Haryana HC
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Constitutional Validity of Amended Section 29 of the Punjab Value Added Tax Act, 2005 — Hon’ble High Court’s Judgment in case of Amrit Banaspati Company Ltd.
The State of Punjab on 15-11-2013 vide Punjab Value Added Tax (Second Amendment) Act, 2013 Amended Section 29 of the Punjab VAT Act, 2005 where by time period for framing Assessment was raised from Three years to Six years. The amendment can be understood from the table below:
