https://www.taxtmi.com/caselaws?id=156783 Section 15B of the Gujarat Sales Tax Act was treated as a purchase tax on taxable inputs used in manufacturing, not as a consignment tax, excise duty, or direct user tax. On that construction, the levy remained within the State's taxing power under Entry 54 of List II, and any incidental overlap with other fields did not invalidate it under pith and substance. The retrospective substitution of section 15B was held to operate as if the amended provision had always been in force, so earlier assessments and collections were sustained without a separate validating clause. en-us Thu, 28 Feb 1991 00:00:00 +0530 Tue, 24 Sep 2013 17:24:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156783 Section 15B of the Gujarat Sales Tax Act was treated as a purchase tax on taxable inputs used in manufacturing, not as a consignment tax, excise duty, or direct user tax. On that construction, the levy remained within the State's taxing power under Entry 54 of List II, and any incidental overlap with other fields did not invalidate it under pith and substance. The retrospective substitution of section 15B was held to operate as if the amended provision had always been in force, so earlier assessments and collections were sustained without a separate validating clause. Case-Laws VAT and Sales Tax Thu, 28 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156783