https://www.taxtmi.com/caselaws?id=158614 Writ relief was declined because the Punjab General Sales Tax Act, 1948 provided an effective statutory remedy, and the petitioner's claim that it was a 100% exporter depended on disputed facts unsuitable for resolution under Article 226. On merits, paddy and rice were treated as distinct commodities, and section 4-B was held to levy purchase tax on paddy purchased for manufacture even where the resulting rice was exported outside India, absent any applicable exemption. The notices and consequential tax proceedings were therefore left undisturbed. en-us Tue, 06 Feb 1996 00:00:00 +0530 Fri, 01 Nov 2013 16:38:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158614 Writ relief was declined because the Punjab General Sales Tax Act, 1948 provided an effective statutory remedy, and the petitioner's claim that it was a 100% exporter depended on disputed facts unsuitable for resolution under Article 226. On merits, paddy and rice were treated as distinct commodities, and section 4-B was held to levy purchase tax on paddy purchased for manufacture even where the resulting rice was exported outside India, absent any applicable exemption. The notices and consequential tax proceedings were therefore left undisturbed. Case-Laws VAT and Sales Tax Tue, 06 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158614