https://www.taxtmi.com/caselaws?id=154339 Section 4-B of the Punjab General Sales Tax Act, 1948 and section 9(1)(b) of the Haryana General Sales Tax Act, 1973 were construed as levying purchase tax on the purchase of taxable goods used in manufacture, not as an impermissible tax on later despatch or consignment outside the State. The provisions were treated as charging-cum-remedial measures designed to prevent tax evasion and were held intra vires under Entry 54 of List II; the earlier contrary view was overruled. The penalty notices under section 50 were also upheld because the penalty provision operated independently of the ultimate tax liability and the challenge on the pleaded ground failed. en-us Thu, 24 Jan 1985 00:00:00 +0530 Sat, 17 Aug 2013 15:13:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154339 Section 4-B of the Punjab General Sales Tax Act, 1948 and section 9(1)(b) of the Haryana General Sales Tax Act, 1973 were construed as levying purchase tax on the purchase of taxable goods used in manufacture, not as an impermissible tax on later despatch or consignment outside the State. The provisions were treated as charging-cum-remedial measures designed to prevent tax evasion and were held intra vires under Entry 54 of List II; the earlier contrary view was overruled. The penalty notices under section 50 were also upheld because the penalty provision operated independently of the ultimate tax liability and the challenge on the pleaded ground failed. Case-Laws VAT and Sales Tax Thu, 24 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154339