https://www.taxtmi.com/caselaws?id=327665 Purchase tax on sugarcane under the Punjab Value Added Tax Act was sustained because the controversy had already been decided against the assessee in an earlier binding judgment, which itself followed the Supreme Court's ruling on the same issue. The HC held that it could not depart from that precedent and rejected the attempt to distinguish the levy by reference to other enactments or Article 266 of the Constitution. The challenge therefore failed, and the levy of purchase tax was upheld. en-us Mon, 11 Apr 2016 00:00:00 +0530 Wed, 18 Jan 2017 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327665 Purchase tax on sugarcane under the Punjab Value Added Tax Act was sustained because the controversy had already been decided against the assessee in an earlier binding judgment, which itself followed the Supreme Court's ruling on the same issue. The HC held that it could not depart from that precedent and rejected the attempt to distinguish the levy by reference to other enactments or Article 266 of the Constitution. The challenge therefore failed, and the levy of purchase tax was upheld. Case-Laws VAT and Sales Tax Mon, 11 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327665