https://www.taxtmi.com/caselaws?id=160776 Section 30-AA of the Punjab General Sales Tax Act was upheld as a valid levy of surcharge notwithstanding exemption under section 30-A, because surcharge is an additional tax within the State's legislative competence and the non obstante clause gave it overriding effect. Communications sent to exempted units were not illegal recovery notices; they merely informed the petitioners of the statutory liability and did not amount to coercive enforcement. The petitioners were not entitled to treat surcharge as part of the exempted sales tax amount, since the statute required actual payment on taxable turnover despite the exemption order. The challenge therefore failed and the statutory amendment was sustained. en-us Mon, 04 Mar 2002 00:00:00 +0530 Tue, 24 Dec 2013 15:53:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160776 Section 30-AA of the Punjab General Sales Tax Act was upheld as a valid levy of surcharge notwithstanding exemption under section 30-A, because surcharge is an additional tax within the State's legislative competence and the non obstante clause gave it overriding effect. Communications sent to exempted units were not illegal recovery notices; they merely informed the petitioners of the statutory liability and did not amount to coercive enforcement. The petitioners were not entitled to treat surcharge as part of the exempted sales tax amount, since the statute required actual payment on taxable turnover despite the exemption order. The challenge therefore failed and the statutory amendment was sustained. Case-Laws VAT and Sales Tax Mon, 04 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160776