2003 (7) TMI 676

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.... dated December 26, 2002 passed by the Assessing Authority, Jalandhar, for levy of social security cess under the Punjab Social Security Act, 2000 (for short, "the Act"). 2.. The petitioner has relied on the judgment of this Court in Pioneer Agro Extracts Ltd. v. State of Punjab [2002] 125 STC 532, vide which the Act was declared ultra vires to the legislative competence of the State and averre....