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2002 (10) TMI 361 - SUPREME COURT
True interpretation of the provisions of the Haryana General Sales Tax Act, 1973/the Punjab General Sales Tax Act, 1948 in the light of the provisions of article 286 of the Constitution and the Central Sales Tax Act, 1956
Held that:- In the specified circumstances in which charge of purchase tax on the raw material is imposed, clause (b) of sub-section (1) of section 9 of the Haryana Act and the exemptions provided therein would apply.
While section 9 remained on the statute till April 1, 1991, retrospective amendments of sections 2(p), 6, 15 and 15-A of the Haryana Act would make no difference in regard to levy of purchase tax on paddy
Adjustment of purchase tax paid on paddy (raw material) is permissible under section 15-A of the Haryana Act during the relevant period
By virtue of section 15-A of the Haryana Act, denial of refund of purchase tax, if any, paid by a dealer is not illegal much less unconstitutional and
Mere similarity between section 9(1)(b) of the Haryana Act and section 4-B of the Punjab Act would not relieve a dealer of the liability to pay purchase tax on paddy as the scope of charging sections under the said Acts are different.
In view of the above discussion, the appeals filed by the assessees under the Haryana Act are allowed in part and the appeals filed by the assessees under the Punjab Act are dismissed.