https://www.taxtmi.com/caselaws?id=150209 Under the amended Punjab General Sales Tax scheme for declared goods, purchase tax could be levied only at the stage of the last purchaser of the commodity itself. A cotton ginning dealer was not treated as the last purchaser merely because cotton seeds remained after the entire cotton stock was sold to registered dealers, since cotton seeds are a distinct commercial commodity. The assessments based on that footing were unsustainable and the challenge succeeded. The constitutional challenge to section 2(d) failed because the compared classes were not similarly situated and the classification had a rational nexus with the tax scheme; the provision was upheld. en-us Wed, 08 Dec 1971 00:00:00 +0530 Fri, 10 May 2013 12:06:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150209 Under the amended Punjab General Sales Tax scheme for declared goods, purchase tax could be levied only at the stage of the last purchaser of the commodity itself. A cotton ginning dealer was not treated as the last purchaser merely because cotton seeds remained after the entire cotton stock was sold to registered dealers, since cotton seeds are a distinct commercial commodity. The assessments based on that footing were unsustainable and the challenge succeeded. The constitutional challenge to section 2(d) failed because the compared classes were not similarly situated and the classification had a rational nexus with the tax scheme; the provision was upheld. Case-Laws VAT and Sales Tax Wed, 08 Dec 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150209