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TMI Blog1991 (3) TMI 374X X X X Extracts X X X X X X X X Extracts X X X X ..... gh class cables, which it partly sold and partly transferred to its branches for sale of the value of Rs. 9,10,31,510. The Assessing Authority, respondent No. 2, vide order dated October 19, 1987, assessed the tax on purchases under section 4-B of the Punjab General Sales Tax Act, 1948, at Rs. 71,974 and also charged interest of Rs. 23,466 and penalty of Rs. 15,000 for late deposit of tax. The p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondent-State is that the provisions of section 4-B of the Punjab General Sales Tax Act are not in pari materia with the provisions of section 9 of the Haryana General Sales Tax Act. It was further contended that the provisions of the Punjab General Sales Tax Act were similar to the provisions of section 7-A of the Madras General Sales Tax Act which were upheld by the Supreme Court in State o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being so, the conclusion is inescapable that the tax though described as a purchase tax is actually a tax on the consignment of the manufactured goods. Therefore, even though the language of section 4-B of the Act is not identical with the relevant part of section 9(1) of the Haryana Act, it is in substance similar in certain respects, particularly in respect of the point of time when the liabili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r to impose such tax vested in Parliament by virtue of clause (h) of article 269(1) of the Constitution read with entry 92B in Schedule VII, List I, inserted by the Forty-sixth Amendment to the Constitution. This Court also clarified that even before the amendments introduced by the Forty-sixth Amendment came into effect, entry 54 in List II of the Seventh Schedule read with article 246(3) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aside." The instant case is squarely covered by the aforesaid decision of the Supreme Court. In the result the writ petition is allowed and orders, annexure P-1, dated October 19, 1987, passed by the Excise and Taxation Officer-cumAssessing Authority, Rajpura, respondent No. 2 and annexure P-2 dated December 27, 1989, passed by the Deputy Excise and Taxation Commissioner (Appeals), Patiala Divis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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