Time-limit for making assessment under Punjab VAT couldn't be extended once normal period expired: SC

9:34 AM
CST & VAT : Punjab VAT - Where Commissioner passed order under section 11(10) granting extension of time for assessment, power to extend time was to be exercised by Commissioner before expiry of normal period of assessment

rEFER:[2016] 67 taxmann.com 286 (SC)

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