https://www.taxtmi.com/caselaws?id=153943 A non obstante provision in section 29 of the Punjab General Sales Tax Act, 1948 was treated as overriding the charging and turnover provisions so that sales taking place outside the State could not be subjected to tax under the Act. On that construction, consignment sales made outside the State were excluded from taxable turnover, and assessment orders could not lawfully sustain tax on such sales to that extent. en-us Fri, 05 Mar 1982 00:00:00 +0530 Thu, 01 Aug 2013 18:12:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153943 A non obstante provision in section 29 of the Punjab General Sales Tax Act, 1948 was treated as overriding the charging and turnover provisions so that sales taking place outside the State could not be subjected to tax under the Act. On that construction, consignment sales made outside the State were excluded from taxable turnover, and assessment orders could not lawfully sustain tax on such sales to that extent. Case-Laws VAT and Sales Tax Fri, 05 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153943