https://www.taxtmi.com/caselaws?id=159323 Purchase tax under section 4 of the Bihar Finance Act, 1981 was treated as an independent levy on sugarcane purchased by sugar factories, even though sugarcane was also subject to levy under section 49 of the Bihar Sugarcane (Regulation of Supply and Purchase) Act, 1981. The two statutes were read as operating in different fields, so the special-versus-general rule did not exclude concurrent operation absent direct inconsistency. The plea of double taxation was rejected because the same goods may bear separate liabilities under different enactments where the legislature so provides. The challenge based on industrial control, additional excise, and article 301 was also rejected, while rate and penalty issues were left to statutory authorities. en-us Thu, 04 Jul 1996 00:00:00 +0530 Wed, 20 Nov 2013 16:44:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159323 Purchase tax under section 4 of the Bihar Finance Act, 1981 was treated as an independent levy on sugarcane purchased by sugar factories, even though sugarcane was also subject to levy under section 49 of the Bihar Sugarcane (Regulation of Supply and Purchase) Act, 1981. The two statutes were read as operating in different fields, so the special-versus-general rule did not exclude concurrent operation absent direct inconsistency. The plea of double taxation was rejected because the same goods may bear separate liabilities under different enactments where the legislature so provides. The challenge based on industrial control, additional excise, and article 301 was also rejected, while rate and penalty issues were left to statutory authorities. Case-Laws VAT and Sales Tax Thu, 04 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159323