https://www.taxtmi.com/caselaws?id=159610 An assessment founded solely on section 4-B of the Punjab General Sales Tax Act could not survive once that provision had been struck down by the Supreme Court. The consequential penalty and interest levied for non-payment or delayed payment under the same provision also fell with the assessment, because all demands derived from a void statutory basis were unsustainable. The assessment and consequential levies were quashed, while the assessing authority was left free to proceed afresh in accordance with law. en-us Wed, 10 Apr 1991 00:00:00 +0530 Thu, 28 Nov 2013 14:12:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159610 An assessment founded solely on section 4-B of the Punjab General Sales Tax Act could not survive once that provision had been struck down by the Supreme Court. The consequential penalty and interest levied for non-payment or delayed payment under the same provision also fell with the assessment, because all demands derived from a void statutory basis were unsustainable. The assessment and consequential levies were quashed, while the assessing authority was left free to proceed afresh in accordance with law. Case-Laws VAT and Sales Tax Wed, 10 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159610