1977 (5) TMI 73

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....vered by CHINNAPPA REDDY, J.-The other day, in C. W. No. 4154 of 1976*, we upheld the validity of section 14-B of the Punjab General Sales Tax Act against a challenge that it was beyond the competence of the State Legislature as it did not fall within the ambit of entry 54 of List II of Schedule VII of the Constitution. In the present application, the vires of section 14-B is once again challenged....

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....re not dealers and neither sold nor purchased any taxable goods. The same argument was advanced with regard to rules 56-A, 56-B and 56-C of the Punjab General Sales Tax Rules. It was also said that these Rules went beyond the rule-making power of the Government. There is no substance in any of the submissions. Section 14-B and rules 56-A, 56-B and 56-C are designed to prevent the evasion of tax an....