https://www.taxtmi.com/caselaws?id=103397 Purchase tax under section 4-B of the Punjab General Sales Tax Act, 1948 was held to arise only when manufactured goods were despatched outside the State, not on the purchase or use of raw material in manufacture. The charging provision was read according to its plain language and statutory context, making the despatch event the taxable trigger. Because the underlying levy failed, consequential penalty and interest could not be sustained and were set aside. The appeals were allowed, the Tribunal's orders were set aside, and the recovery and ancillary demands fell with the invalid tax demand. en-us Wed, 13 Feb 1991 00:00:00 +0530 Mon, 14 Jul 2014 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103397 Purchase tax under section 4-B of the Punjab General Sales Tax Act, 1948 was held to arise only when manufactured goods were despatched outside the State, not on the purchase or use of raw material in manufacture. The charging provision was read according to its plain language and statutory context, making the despatch event the taxable trigger. Because the underlying levy failed, consequential penalty and interest could not be sustained and were set aside. The appeals were allowed, the Tribunal's orders were set aside, and the recovery and ancillary demands fell with the invalid tax demand. Case-Laws VAT and Sales Tax Wed, 13 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103397