https://www.taxtmi.com/caselaws?id=152587 Schedule D of the Punjab General Sales Tax Act, 1948, as applied in Haryana, was challenged as enabling double taxation of declared goods under section 15 of the Central Sales Tax Act, 1956 and article 286(3). The Court held that the validity of a charging provision is judged on its terms, and a mistaken assessment producing double taxation in a particular case does not by itself render the schedule unconstitutional. The schedule was therefore upheld. The writ petition was also found not maintainable because an appeal lay against the assessment order, leaving an efficacious statutory remedy available. en-us Tue, 01 Aug 1978 00:00:00 +0530 Sat, 06 Jul 2013 17:43:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152587 Schedule D of the Punjab General Sales Tax Act, 1948, as applied in Haryana, was challenged as enabling double taxation of declared goods under section 15 of the Central Sales Tax Act, 1956 and article 286(3). The Court held that the validity of a charging provision is judged on its terms, and a mistaken assessment producing double taxation in a particular case does not by itself render the schedule unconstitutional. The schedule was therefore upheld. The writ petition was also found not maintainable because an appeal lay against the assessment order, leaving an efficacious statutory remedy available. Case-Laws VAT and Sales Tax Tue, 01 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152587