https://www.taxtmi.com/caselaws?id=155723 Purchase tax on raw material used in manufacture was upheld as not offending Article 301, because the impost was levied on purchase and did not directly and immediately restrict trade; any effect on movement of goods was only incidental, so Article 304(b) did not bar it. The reassessment machinery was also upheld: although Section 31 prescribed the ordinary reassessment period, Section 32, with its non obstante clause, permitted reassessment at any time where action was required to give effect to a court order. On that reasoning, the reassessment orders and demand notices were treated as within jurisdiction and not time-barred. en-us Wed, 11 Dec 1996 00:00:00 +0530 Sat, 07 Sep 2013 10:25:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155723 Purchase tax on raw material used in manufacture was upheld as not offending Article 301, because the impost was levied on purchase and did not directly and immediately restrict trade; any effect on movement of goods was only incidental, so Article 304(b) did not bar it. The reassessment machinery was also upheld: although Section 31 prescribed the ordinary reassessment period, Section 32, with its non obstante clause, permitted reassessment at any time where action was required to give effect to a court order. On that reasoning, the reassessment orders and demand notices were treated as within jurisdiction and not time-barred. Case-Laws VAT and Sales Tax Wed, 11 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155723