https://www.taxtmi.com/caselaws?id=152512 The court upheld the constitutional validity of Schedule D of the Punjab General Sales Tax Act, 1948, as applied to Haryana. It dismissed the writ petitions challenging the amendment made by Haryana Act No. 10 of 1970 regarding the stage of levy for tax on cotton. The court rejected allegations of discrimination between imported cotton and cotton produced in Haryana, emphasizing the uniform tax rate for both types of cotton as a key factor in the decision. en-us Mon, 14 Aug 1978 00:00:00 +0530 Fri, 05 Jul 2013 17:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152512 The court upheld the constitutional validity of Schedule D of the Punjab General Sales Tax Act, 1948, as applied to Haryana. It dismissed the writ petitions challenging the amendment made by Haryana Act No. 10 of 1970 regarding the stage of levy for tax on cotton. The court rejected allegations of discrimination between imported cotton and cotton produced in Haryana, emphasizing the uniform tax rate for both types of cotton as a key factor in the decision. Case-Laws VAT and Sales Tax Mon, 14 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152512