https://www.taxtmi.com/caselaws?id=168715 Section 3 of the Punjab Professions, Trades, Callings and Employments Taxation Act, 1956 was held to govern only liability, requiring the person to carry on the relevant activity within Punjab, while the tax base was determined by the assessment provisions in sections 2(b), 4 and 5. The Court held that computation must be made on aggregate gross income and therefore includes income earned both inside and outside Punjab. The High Court's narrower reading was rejected as inconsistent with the statutory text and as depriving the amended definition in section 2(b) of effect. The constitutional validity of the amendment was left open. en-us Fri, 01 Apr 1977 00:00:00 +0530 Tue, 24 Mar 2015 11:19:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168715 Section 3 of the Punjab Professions, Trades, Callings and Employments Taxation Act, 1956 was held to govern only liability, requiring the person to carry on the relevant activity within Punjab, while the tax base was determined by the assessment provisions in sections 2(b), 4 and 5. The Court held that computation must be made on aggregate gross income and therefore includes income earned both inside and outside Punjab. The High Court's narrower reading was rejected as inconsistent with the statutory text and as depriving the amended definition in section 2(b) of effect. The constitutional validity of the amendment was left open. Case-Laws Indian Laws Fri, 01 Apr 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168715