1991 (3) TMI 374

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....h its branches at various places in other States of India. It manufactured high class cables, which it partly sold and partly transferred to its branches for sale of the value of Rs. 9,10,31,510. The Assessing Authority, respondent No. 2, vide order dated October 19, 1987, assessed the tax on purchases under section 4-B of the Punjab General Sales Tax Act, 1948, at Rs. 71,974 and also charged int....

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....r India's case [1990] 76 STC 71 (SC). On the other hand the stand of the respondent-State is that the provisions of section 4-B of the Punjab General Sales Tax Act are not in pari materia with the provisions of section 9 of the Haryana General Sales Tax Act. It was further contended that the provisions of the Punjab General Sales Tax Act were similar to the provisions of section 7-A of the Madras....

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....event may have no relation to the actual purchase or manufacture. That being so, the conclusion is inescapable that the tax though described as a purchase tax is actually a tax on the consignment of the manufactured goods. Therefore, even though the language of section 4-B of the Act is not identical with the relevant part of section 9(1) of the Haryana Act, it is in substance similar in certain r....

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.... tax were beyond the competence of the State Legislature as the power to impose such tax vested in Parliament by virtue of clause (h) of article 269(1) of the Constitution read with entry 92B in Schedule VII, List I, inserted by the Forty-sixth Amendment to the Constitution. This Court also clarified that even before the amendments introduced by the Forty-sixth Amendment came into effect, entry 54....