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TMI Blog2002 (11) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of law and fact arise. Counsel for the parties are agreed that the decision in Civil Writ Petition No. 17236 of 2002 will govern the other cases as well. For the sake of convenience, the facts are being taken from Civil Writ Petition No. 17236 of 2002 in which arguments were addressed. 2.. At the outset the learned counsel for the petitioner stated that he is not challenging the vires of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 3, there shall be levied a tax under this Act on such goods, as may be specified by the Government by notification in the Official Gazette even if, the tax is payable on those goods under the provisions of the Punjab General Sales Tax Act, 1948, and in respect of those goods, the provisions of sub-section (5) of section 3 shall not apply. 4.. In exercise of the powers conferred by this sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an that tax is not leviable on yarn. In the notification dated October 1, 2002 yarn of all kinds is an item mentioned at serial No. 1 of the notification on which tax is leviable at the rate of 4 per cent. This tax is payable by all importers including a dealer registered under the Punjab General Sales Tax Act. Admittedly, the petitioner is bringing yarn from outside the State. A reading of the no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ); AIR 1998 SC 120 to contend that the word including in the notification dated October 1, 2002 does not mean that a registered dealer becomes liable to pay tax on the items mentioned in the notification. We have gone through these judgments of the apex Court and they do not deal with the question that has arisen before us. We are, therefore, of the view that these judgments do not advance the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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