https://www.taxtmi.com/caselaws?id=158867 Purchase tax on raw material used in manufacture was treated as a levy on the purchase price within the State, not as a direct restriction on the movement or sale of finished goods; the challenge under Article 301 failed and Article 304(b) did not apply. Reassessment was held not barred by limitation because Section 32 of the Haryana General Sales Tax Act, 1973, with its non obstante clause, permitted assessment or reassessment at any time to give effect to a court order, overriding the ordinary limit in Section 31. The levy and the reassessments were therefore upheld. en-us Wed, 11 Dec 1996 00:00:00 +0530 Fri, 08 Nov 2013 16:58:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158867 Purchase tax on raw material used in manufacture was treated as a levy on the purchase price within the State, not as a direct restriction on the movement or sale of finished goods; the challenge under Article 301 failed and Article 304(b) did not apply. Reassessment was held not barred by limitation because Section 32 of the Haryana General Sales Tax Act, 1973, with its non obstante clause, permitted assessment or reassessment at any time to give effect to a court order, overriding the ordinary limit in Section 31. The levy and the reassessments were therefore upheld. Case-Laws VAT and Sales Tax Wed, 11 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158867