https://www.taxtmi.com/caselaws?id=152830 Section 4-B of the East Punjab General Sales Tax Act, 1948 applied to declared goods, and section 5(3) did not exclude its operation because the provisions were read harmoniously as part of a one-stage levy scheme. Section 4-B was also not ultra vires article 286 of the Constitution or section 15 of the Central Sales Tax Act, 1956, as it conformed to the restriction that declared goods be taxed only at a single stage and prevented double levy by limiting tax to cases where no other tax was payable under the Act. The levy under section 4-B was therefore sustained. en-us Tue, 30 Oct 1979 00:00:00 +0530 Thu, 11 Jul 2013 16:06:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152830 Section 4-B of the East Punjab General Sales Tax Act, 1948 applied to declared goods, and section 5(3) did not exclude its operation because the provisions were read harmoniously as part of a one-stage levy scheme. Section 4-B was also not ultra vires article 286 of the Constitution or section 15 of the Central Sales Tax Act, 1956, as it conformed to the restriction that declared goods be taxed only at a single stage and prevented double levy by limiting tax to cases where no other tax was payable under the Act. The levy under section 4-B was therefore sustained. Case-Laws VAT and Sales Tax Tue, 30 Oct 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152830