https://www.taxtmi.com/caselaws?id=100786 A statutory notification substituting item 57 in Schedule B of the Punjab General Sales Tax Act was upheld as valid and operative from 11 September 1956, with the result that mechanically produced edible oils fell outside the exemption available only to oils made in indigenous kohlus worked by animal or human agency. The assessees, having produced oil by mechanical process, were therefore not entitled to exemption on post-notification sales. Assessment orders relating to purchase tax on oil-seeds and declared goods also had to be reconsidered under the amended law and section 11AA, and the assessing authority was directed to vary, revise, or complete assessments in conformity with the amended statutory scheme. en-us Fri, 05 Nov 1971 00:00:00 +0530 Tue, 17 Sep 2013 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100786 A statutory notification substituting item 57 in Schedule B of the Punjab General Sales Tax Act was upheld as valid and operative from 11 September 1956, with the result that mechanically produced edible oils fell outside the exemption available only to oils made in indigenous kohlus worked by animal or human agency. The assessees, having produced oil by mechanical process, were therefore not entitled to exemption on post-notification sales. Assessment orders relating to purchase tax on oil-seeds and declared goods also had to be reconsidered under the amended law and section 11AA, and the assessing authority was directed to vary, revise, or complete assessments in conformity with the amended statutory scheme. Case-Laws VAT and Sales Tax Fri, 05 Nov 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100786