9911796707
TMI Blog1982 (3) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... nt basis outside the State of Haryana to the tune of Rs. 1,60,580.65. The Assessing Authority, i.e., respondent No. 3, while framing assessment for the assessment year 1969-70 treated these sales as taxable, in spite of the explanation given by the petitioner that such sales could not be assessed to tax in view of the provisions of section 29 of the Punjab General Sales Tax Act, 1948 (hereinafter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the aforesaid orders that the present petition has been filed. 4.. Mr. Garg, the learned counsel for the petitioner-firm, canvassed that in view of section 29 of the Act, sales conducted outside the State of Haryana on consignment basis could not be taxed. Section 29(1)(a) is in the following terms: "29. Provision in case of inter-State trade, etc.-(1) Notwithstanding anything contain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... year 1956-57 for the purpose of the first provision to section 3(1) of the U.P. Sales Tax Act, 1948. Section 27 overrides all other provisions of the Act including section 3, which is the charging section. Therefore neither the first proviso to section 3 nor the definition of 'sale' in section 2(h) nor of 'turnover' in section 2(i) can be applied to include sales made outside Uttar Pradesh." In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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