TaxTMI 
TaxTMI 
1989 (9) TMI 379
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....t the instance of M/s. Kirpsons Industrial Corporation, Goraya, District Jullundur (hereinafter referred to as "the petitioner), has stated the case and referred the following question of law for our opinion: "Whether, in the facts and circumstances of the case, the Tribunal was correct in law in holding that the rate of tax notified under section 5(2)(a)(ii) of the Punjab General Sales Tax Act,....
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....over returned by the dealer to be correct. However, he held the dealer liable to pay purchase tax under section 4-B of the Punjab General Sales Tax Act, 1948 (hereinafter called "the Act"), on the value of the goods purchased by him which were consumed in the manufacture of agricultural implements, which are tax-free goods. He assessed the dealer to an additional tax on this score. The dealer file....
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....ers of remand were modified to that extent. However, the findings of the authorities that provisions of section 4-B were attracted and the assessee was liable to pay purchase tax were upheld. Aggrieved, the petitioner filed an application under section 22(1) of the Act that was allowed and the statement of the case and the question reproduced above has been referred for our opinion. The aforement....
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....of tax till 6th of April, 1973. In the interregnum from 1st April, 1973 to 6th April, 1973, when the notification was issued there was no notice operative prescribing the rate of tax payable on the purchase of goods under section 4-B of the Act. Therefore, the assessee was not liable to pay any tax during this period. This submission is devoid of all force. Indeed provisions of second proviso to s....