https://www.taxtmi.com/caselaws?id=128167 The Punjab HC upheld Explanation (1) to section 2(h) of the East Punjab General Sales Tax Act, 1948, holding that it was not ultra vires Item 54 of List II because, on a proper construction, it applied only where property in the goods actually passed, so the taxing entry was not enlarged beyond constitutional limits. It also declined to test the validity of the notices in writ proceedings, since the true character of the hire-purchase arrangements was a disputed factual matter that had to be examined by the assessing authority under the statutory machinery. The challenge to the notices therefore failed, and the petitioners were left to pursue their objections before the competent authority. en-us Tue, 10 Jan 1961 00:00:00 +0530 Fri, 29 Mar 2013 16:22:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128167 The Punjab HC upheld Explanation (1) to section 2(h) of the East Punjab General Sales Tax Act, 1948, holding that it was not ultra vires Item 54 of List II because, on a proper construction, it applied only where property in the goods actually passed, so the taxing entry was not enlarged beyond constitutional limits. It also declined to test the validity of the notices in writ proceedings, since the true character of the hire-purchase arrangements was a disputed factual matter that had to be examined by the assessing authority under the statutory machinery. The challenge to the notices therefore failed, and the petitioners were left to pursue their objections before the competent authority. Case-Laws VAT and Sales Tax Tue, 10 Jan 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128167