Constitutional Validity of Amended Section 29 of Punjab Value Added Tax Act, 2005

By TG Team Goods and Services Tax Articles , Judiciary August 7, 2015

Case Name: M/s Amrit Banaspati Company Limited. Vs The State of Punjab and others (Punjab & Haryana High Court)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: All High Courts, Punjab and Haryana HC

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Advertisement 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: Before amendment Sec.29 (4) After amendment Sec.29 (4) An assessment under sub section (2) or sub-section (3) may be made within three ...

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