Supreme Court of India
Indian Aluminium Cables Ltd. & Anr. v. Excise and Taxation Officer & Anr.
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From the headnote
c Pun;ab General Sales Tax Act (P1111j,,b Act 46 of 1948), s. 11 (2)-Notice 1111dcr-Wiletlier should be issued within a particulnr period. The appellant is an inter-State dealer. In respect of all the eight •quarters of the years 1969-70 and 1970-71, the appellant filed returns in time. In respect of the four quarters of 1969-70 the Assessing Authority did not accept the returns and issued notices under s. 11(2) of the Punjab General Sales Tax Act.…
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