https://www.taxtmi.com/caselaws?id=165078 A larger-Bench precedent on the Punjab General Sales Tax Act, 1948 was treated as binding on the question whether purchase tax on sugarcane bought by sugar mills was leviable notwithstanding the Punjab Sugarcane (Regulation of Purchase and Supply) Act, 1953. The Court applied Jagatjit Sugar Mills and held that purchase tax was payable under section 4(1) of the 1948 Act, while distinguishing Gobind Sugar Mills because it arose under a different statutory framework. The special regulatory regime did not displace the general taxing provision, so the challenge to the levy under the 1948 Act failed and the petitions were dismissed. en-us Wed, 20 Jan 2010 00:00:00 +0530 Fri, 17 Oct 2014 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165078 A larger-Bench precedent on the Punjab General Sales Tax Act, 1948 was treated as binding on the question whether purchase tax on sugarcane bought by sugar mills was leviable notwithstanding the Punjab Sugarcane (Regulation of Purchase and Supply) Act, 1953. The Court applied Jagatjit Sugar Mills and held that purchase tax was payable under section 4(1) of the 1948 Act, while distinguishing Gobind Sugar Mills because it arose under a different statutory framework. The special regulatory regime did not displace the general taxing provision, so the challenge to the levy under the 1948 Act failed and the petitions were dismissed. Case-Laws VAT and Sales Tax Wed, 20 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165078