https://www.taxtmi.com/caselaws?id=159199 Earlier decisions treating purchase tax under the Haryana General Sales Tax Act, 1973 as unconstitutional had been displaced by later binding Supreme Court and Full Bench authority. On that updated legal position, the levy could not be invalidated on the ground urged, so the substantive challenge to purchase tax failed. The request for liberty to contest interest and penalty through the statutory appeal was a separate procedural matter and did not affect the merits of the levy itself, which was upheld on the point raised. en-us Thu, 16 Jan 1997 00:00:00 +0530 Mon, 18 Nov 2013 13:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159199 Earlier decisions treating purchase tax under the Haryana General Sales Tax Act, 1973 as unconstitutional had been displaced by later binding Supreme Court and Full Bench authority. On that updated legal position, the levy could not be invalidated on the ground urged, so the substantive challenge to purchase tax failed. The request for liberty to contest interest and penalty through the statutory appeal was a separate procedural matter and did not affect the merits of the levy itself, which was upheld on the point raised. Case-Laws VAT and Sales Tax Thu, 16 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159199