https://www.taxtmi.com/caselaws?id=150554 The term "tax" in the Punjab General Sales Tax Act reference provision was read to include penalty where the penalty is imposed as an incident of tax liability and is recoverable in the same manner as tax. That construction was supported by the fiscal link between the penalty and the assessed sales tax, and by authority treating such penalty as part of the tax burden. A contrary reading drawn from a different appeal provision was rejected as inapplicable. The result was that questions of law could be referred to the High Court from an order imposing penalty under the Act. en-us Mon, 23 Apr 1973 00:00:00 +0530 Sat, 18 May 2013 15:27:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150554 The term "tax" in the Punjab General Sales Tax Act reference provision was read to include penalty where the penalty is imposed as an incident of tax liability and is recoverable in the same manner as tax. That construction was supported by the fiscal link between the penalty and the assessed sales tax, and by authority treating such penalty as part of the tax burden. A contrary reading drawn from a different appeal provision was rejected as inapplicable. The result was that questions of law could be referred to the High Court from an order imposing penalty under the Act. Case-Laws VAT and Sales Tax Mon, 23 Apr 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150554