https://www.taxtmi.com/caselaws?id=156931 A levy under section 4-B of the Punjab General Sales Tax Act, 1948, on raw material used in manufacture and dispatched outside the State was held to be, in substance, a tax on consignment of goods, arising only on outward despatch. On that construction, the impost fell outside the State Legislature's competence and was referable to the constitutional distribution of taxing power under article 269(1) read with entry 92B of List I, not the State power under article 246(3) read with entry 54 of List II. As the underlying tax was invalid, the connected penalty and interest could not survive and were set aside. en-us Wed, 06 Mar 1991 00:00:00 +0530 Thu, 26 Sep 2013 14:33:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156931 A levy under section 4-B of the Punjab General Sales Tax Act, 1948, on raw material used in manufacture and dispatched outside the State was held to be, in substance, a tax on consignment of goods, arising only on outward despatch. On that construction, the impost fell outside the State Legislature's competence and was referable to the constitutional distribution of taxing power under article 269(1) read with entry 92B of List I, not the State power under article 246(3) read with entry 54 of List II. As the underlying tax was invalid, the connected penalty and interest could not survive and were set aside. Case-Laws VAT and Sales Tax Wed, 06 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156931