1956 (5) TMI 29

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....the Tobacco Vend Fees Act the petitioners held a certificate of registration under the Punjab General Sales Tax Act for the sale of manufactured tobacco. With the coming into force of the Tobacco Vend Fees Act the petitioners made an enquiry whether they were liable to pay tax under the General Sales Tax Act. They were informed in the beginning of September, 1954, that no sales tax was payable in ....

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....ed tobacco figured in the Schedule of the Punjab Sales Tax Act and the Tobacco Vend Fees Act did not have the effect of repealing this Schedule, all vendors of manufactured tobacco were liable to pay sales tax on sales effected up to 27th September, 1954. The Punjab Government thereupon directed the petitioners to file their returns of sales from 1st April, 1954, to 26th September, 1954. In the....

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....he Government decided to remove manufactured tobacco from the scope of the General Sales Tax Act. For the intervening period 1st April, 1954, to 26th September, 1954, sales tax was to be paid and the petitioners were directed to file their accounts. Learned counsel for the petitioners contended that the Punjab Government notified the petitioners that no sales tax would be levied. This information ....