2006 (5) TMI 460

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....the provisions of the Punjab General Sales Tax Act, 1948, inter alia, was dealing in plywood during the assessment year in question. The plywood was taxable at the last stage of sale. On March 12, 1993, a notification was issued by the State Government making plywood taxable at first stage of sale with immediate effect. Subsequently, the said notification was superseded by notification dated....

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....the plywood would be taxable at the first stage with effect from July 1, 1993, still for the period even prior to that, notification dated March 12, 1993 will remain operative and sale of plywood for the period between March 12, 1993 to May 9, 1993 is also to be treated as taxable at first stage of sale and accordingly created demand against the petitioner. In appeal filed against the order of rev....