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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Punjab HC upholds validity of Section 14-B in Sales Tax Act, citing public interest.</h1> The HC of Punjab upheld the validity of section 14-B of the Punjab General Sales Tax Act, stating it does not violate article 304 of the Constitution. The ... - The High Court of Punjab upheld the validity of section 14-B of the Punjab General Sales Tax Act, ruling that it is not violative of article 304 of the Constitution. The court found that the restrictions imposed by the section and related rules are in the public interest to prevent tax evasion. The writ petition challenging the section was dismissed with costs.

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