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2008 (8) TMI 824 - PUNJAB AND HARYANA HIGH COURTSection 10C of the Punjab General Sales Tax Act, 1948 questioned - Held that:- If the enunciation of law as referred to above is considered in the facts and circumstances of the present case, the inescapable conclusion is that the provisions of section 10C of the Act which are pari materia to the provisions, which were struck down by the honourable Supreme Court and various High Courts, have to be declared ultra vires to the Constitution of India as the same is clearly beyond the competence of the State Legislature. Accordingly, section 10C of the Punjab General Sales Tax Act, 1948 is declared to be ultra vires. The amount of tax deducted in the account of the petitioners is directed to be refunded forthwith.
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