2003 (7) TMI 676 - HC - VAT and Sales Tax

Summary

The High Court quashed an order for levy of social security cess under the Punjab Social Security Act, 2000, citing a previous judgment declaring the Act unconstitutional. The Court ruled that the mere pendency of a special leave petition does not justify continuing proceedings under the Act. The order was declared illegal and quashed, but the respondent can take action if the previous judgment is reversed by the Supreme Court.