https://www.taxtmi.com/caselaws?id=103832 Section 4(1) of the Punjab General Sales Tax Act, 1948 was treated as the general charging provision for both sales and purchases, subject to express exemptions. Section 6 was held to exempt only the sale of Schedule B goods, including agricultural produce sold by the grower, and not their purchase. Section 4-B was construed as a provision for specified purchase-tax situations involving goods other than Schedule B goods, and did not displace the general levy or create an implied exemption. The definition of "purchase" in section 2(ff) was read broadly. Purchase tax was therefore payable on sugarcane purchased by sugar mills. en-us Tue, 04 Oct 1994 00:00:00 +0530 Mon, 14 Jul 2014 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103832 Section 4(1) of the Punjab General Sales Tax Act, 1948 was treated as the general charging provision for both sales and purchases, subject to express exemptions. Section 6 was held to exempt only the sale of Schedule B goods, including agricultural produce sold by the grower, and not their purchase. Section 4-B was construed as a provision for specified purchase-tax situations involving goods other than Schedule B goods, and did not displace the general levy or create an implied exemption. The definition of "purchase" in section 2(ff) was read broadly. Purchase tax was therefore payable on sugarcane purchased by sugar mills. Case-Laws VAT and Sales Tax Tue, 04 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103832