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    <title>1997 (3) TMI 578 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Purchase tax under the Punjab General Sales Tax Act was treated as maintainable in light of binding precedent upholding similar levy provisions, and the Punjab and Haryana High Court applied the same reasoning because the Haryana provisions earlier considered were pari materia. A further challenge to the tax amount, based on incidental charges, was not entertained because the writ petition contained no specific prayer against any assessment order and no factual foundation for that plea. The commentary therefore records that the levy was left undisturbed and no writ relief was granted.</description>
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    <pubDate>Tue, 18 Mar 1997 00:00:00 +0530</pubDate>
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      <title>1997 (3) TMI 578 - PUNJAB AND HARYANA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=158729</link>
      <description>Purchase tax under the Punjab General Sales Tax Act was treated as maintainable in light of binding precedent upholding similar levy provisions, and the Punjab and Haryana High Court applied the same reasoning because the Haryana provisions earlier considered were pari materia. A further challenge to the tax amount, based on incidental charges, was not entertained because the writ petition contained no specific prayer against any assessment order and no factual foundation for that plea. The commentary therefore records that the levy was left undisturbed and no writ relief was granted.</description>
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      <law>VAT and Sales Tax</law>
      <pubDate>Tue, 18 Mar 1997 00:00:00 +0530</pubDate>
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