https://www.taxtmi.com/caselaws?id=151161 Purchase tax could not be levied on sugarcane bought directly from growers because sugarcane was treated as agricultural produce covered by Schedule B. The court applied the plain language of section 4B of the Punjab General Sales Tax Act, 1948, and held that goods specifically placed in Schedule B fall outside the purchase-tax charge. The argument that the Schedule B entry exempted only the grower, not the purchaser, was rejected because the statutory scheme excluded such goods generally from purchase tax. The assessment was therefore unsustainable, and recovery of purchase tax was barred. en-us Mon, 15 Dec 1975 00:00:00 +0530 Fri, 31 May 2013 17:23:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151161 Purchase tax could not be levied on sugarcane bought directly from growers because sugarcane was treated as agricultural produce covered by Schedule B. The court applied the plain language of section 4B of the Punjab General Sales Tax Act, 1948, and held that goods specifically placed in Schedule B fall outside the purchase-tax charge. The argument that the Schedule B entry exempted only the grower, not the purchaser, was rejected because the statutory scheme excluded such goods generally from purchase tax. The assessment was therefore unsustainable, and recovery of purchase tax was barred. Case-Laws VAT and Sales Tax Mon, 15 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151161