9911796707
TMI Blog1997 (3) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1948 as well as the notifications dated April 6, 1973 and December 20, 1973 as ultra vires to the powers of the State Legislature. The petitioner has also prayed for issuance of a declaration that it is not liable to pay purchase tax on that paddy and rice which it purchases in the State of Punjab and which are despatched/ consigned to its branches in other States. The petitioner has also prayed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dia Ltd. v. State of Haryana [1990] 76 STC 71 by which provisions relating to the levy of purchase tax contained in the Haryana General Sales Tax Act, 1973, have been struck down. 3.. After hearing Shri Ashok Aggarwal, counsel for the petitioner and the learned Advocate-General, we are convinced that it is not necessary to deal with the various points raised by the petitioner to challenge the le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplied to the cases arising under the Punjab Act. 4.. Learned counsel for the petitioner could not show as to how the levy of purchase tax can be declared to be unlawful in the light of the decision of this Court and the Supreme Court. 5.. We may also mention that the judgment of the Supreme Court in Goodyear India Ltd. v. State of Haryana [1990] 76 STC 71 has since been set aside by the Supre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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