1997 (3) TMI 578

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....sions of section 4-B and section 5(3)(a)(ii) of the Punjab General Sales Tax Act, 1948 as well as the notifications dated April 6, 1973 and December 20, 1973 as ultra vires to the powers of the State Legislature. The petitioner has also prayed for issuance of a declaration that it is not liable to pay purchase tax on that paddy and rice which it purchases in the State of Punjab and which are despa....

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....jab primarily on the basis of the decision of the Supreme Court in Goodyear India Ltd. v. State of Haryana [1990] 76 STC 71 by which provisions relating to the levy of purchase tax contained in the Haryana General Sales Tax Act, 1973, have been struck down. 3.. After hearing Shri Ashok Aggarwal, counsel for the petitioner and the learned Advocate-General, we are convinced that it is not necessary....

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....d down by the courts with reference to the Haryana Act, an appropriately be applied to the cases arising under the Punjab Act. 4.. Learned counsel for the petitioner could not show as to how the levy of purchase tax can be declared to be unlawful in the light of the decision of this Court and the Supreme Court. 5.. We may also mention that the judgment of the Supreme Court in Goodyear India Ltd.....