https://www.taxtmi.com/caselaws?id=152127 A sales tax assessment under the Punjab General Sales Tax Act, 1948, treated vegetable ghee sold by unregistered dealers as taxable on the basis of a single-judge view later reversed in Letters Patent appeal. Because the present facts were identical to the appellate decision, the controlling ratio was that no sales tax was payable on such purchases, and orders founded on the overruled view could not be sustained. The assessment and revisional orders were accordingly quashed, and the dealer was held not liable to pay sales tax on the ghee purchased from unregistered dealers. en-us Mon, 01 May 1978 00:00:00 +0530 Tue, 25 Jun 2013 12:36:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152127 A sales tax assessment under the Punjab General Sales Tax Act, 1948, treated vegetable ghee sold by unregistered dealers as taxable on the basis of a single-judge view later reversed in Letters Patent appeal. Because the present facts were identical to the appellate decision, the controlling ratio was that no sales tax was payable on such purchases, and orders founded on the overruled view could not be sustained. The assessment and revisional orders were accordingly quashed, and the dealer was held not liable to pay sales tax on the ghee purchased from unregistered dealers. Case-Laws VAT and Sales Tax Mon, 01 May 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152127