https://www.taxtmi.com/caselaws?id=157446 Section 4-B of the Punjab General Sales Tax Act was upheld as a valid purchase tax within State legislative competence under the constitutional allocation of taxing powers. The levy was characterised as tax on the purchase of goods, not a tax on consignment or branch transfer, because liability arose when the dealer became the last purchaser liable to tax in the State. The reasoning in Hotel Balaji was treated as disapproving the earlier contrary view in Goodyear, and Mukerian Papers was not accepted as controlling against validity. The provision was therefore held intra vires and the challenge failed. en-us Wed, 20 Oct 1993 00:00:00 +0530 Sat, 05 Oct 2013 16:09:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157446 Section 4-B of the Punjab General Sales Tax Act was upheld as a valid purchase tax within State legislative competence under the constitutional allocation of taxing powers. The levy was characterised as tax on the purchase of goods, not a tax on consignment or branch transfer, because liability arose when the dealer became the last purchaser liable to tax in the State. The reasoning in Hotel Balaji was treated as disapproving the earlier contrary view in Goodyear, and Mukerian Papers was not accepted as controlling against validity. The provision was therefore held intra vires and the challenge failed. Case-Laws VAT and Sales Tax Wed, 20 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157446