https://www.taxtmi.com/caselaws?id=161735 An exemption granted under the Package of Incentives, 1992 and reflected in the Punjab General Sales Tax Act, 1948 did not extend to cess levied under section 12 of the Punjab Dairy Development Board Act, 2000, because the two levies arose under distinct enactments. The earlier tax exemption therefore did not bar recovery of the separate statutory cess. A Division Bench judgment relied on by the petitioner could not be used to quash the notices and recovery certificate because its operation had been stayed by the Supreme Court. The challenge to cess recovery accordingly failed. en-us Thu, 08 May 2003 00:00:00 +0530 Wed, 05 Feb 2014 14:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161735 An exemption granted under the Package of Incentives, 1992 and reflected in the Punjab General Sales Tax Act, 1948 did not extend to cess levied under section 12 of the Punjab Dairy Development Board Act, 2000, because the two levies arose under distinct enactments. The earlier tax exemption therefore did not bar recovery of the separate statutory cess. A Division Bench judgment relied on by the petitioner could not be used to quash the notices and recovery certificate because its operation had been stayed by the Supreme Court. The challenge to cess recovery accordingly failed. Case-Laws VAT and Sales Tax Thu, 08 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161735