https://www.taxtmi.com/caselaws?id=437199 A constitutional challenge to section 16-B of the Himachal Pradesh General Sales Tax Act was not to be decided in an infructuous proceeding, and the provision was treated as valid in the absence of a statutory first charge overriding the State's sales tax claim. The Court also noted that a charging and recovery provision operates only after lawful assessment and crystallisation of tax liability; without completed assessment, notice and demand, adverse red entries, refusal of mutation, or recovery as arrears of land revenue could not be sustained. A recall application styled under section 151 CPC was treated as a misconceived attempt at review and was not entertained. en-us Fri, 28 Apr 2023 00:00:00 +0530 Sat, 29 Apr 2023 20:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437199 A constitutional challenge to section 16-B of the Himachal Pradesh General Sales Tax Act was not to be decided in an infructuous proceeding, and the provision was treated as valid in the absence of a statutory first charge overriding the State's sales tax claim. The Court also noted that a charging and recovery provision operates only after lawful assessment and crystallisation of tax liability; without completed assessment, notice and demand, adverse red entries, refusal of mutation, or recovery as arrears of land revenue could not be sustained. A recall application styled under section 151 CPC was treated as a misconceived attempt at review and was not entertained. Case-Laws VAT and Sales Tax Fri, 28 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437199