https://www.taxtmi.com/caselaws?id=256968 Rule 2(xxi)(ii) of the Punjab General Sales Tax (Deferment & Exemption) Rules, 1991 is explained as a computation provision for deferment, not a charging rule. Branch transfers outside Punjab are not exigible to sales tax under the parent Act, and subordinate legislation cannot create a fresh tax liability by deeming fiction or presumption. The references to "notional" sales tax, "shall be deemed", and the proviso operate only to calculate the quantum of deferred tax for determining the deferment limit. The ratio is that tax liability must arise from the statute itself, and delegated rules cannot fasten tax on otherwise exempt branch transfers. en-us Fri, 05 Dec 2014 00:00:00 +0530 Thu, 26 Feb 2015 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256968 Rule 2(xxi)(ii) of the Punjab General Sales Tax (Deferment & Exemption) Rules, 1991 is explained as a computation provision for deferment, not a charging rule. Branch transfers outside Punjab are not exigible to sales tax under the parent Act, and subordinate legislation cannot create a fresh tax liability by deeming fiction or presumption. The references to "notional" sales tax, "shall be deemed", and the proviso operate only to calculate the quantum of deferred tax for determining the deferment limit. The ratio is that tax liability must arise from the statute itself, and delegated rules cannot fasten tax on otherwise exempt branch transfers. Case-Laws VAT and Sales Tax Fri, 05 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256968