2015 (9) TMI 470

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..... 27 of the Constitution of India, the petitioner has prayed for declaring sec tions 6(7) and 13(1A) of the Punjab Value Added Tax Act, 2005 (in short, "the Act") and the notification dated October 4, 2013 (annexure P2) issued thereunder to be unconstitutional being violative of articles 14, 19, 245, 255, 286 and 301 read with 304 of the Constitution of India. Further, a writ of mandamus has been so .....

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..... ame from outside the State, advance tax at five per cent. was attracted whereas no tax liability occurred if the goods were disposed by way of sale or the sales were covered under the category of zero rated sales. State of Punjab made amendments in the Act and inserted sections 6(7), 6(8) and 13(1A) vide Punjab Ordinance No. 9 of 2011 dated August 12, 2011 with effect from August 12, 2011 which wa .....

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..... rt of goods which was to be treated as advance payment of VAT.As per the said notification, an exemption application was to be filed if the goods were to be disposed of in the manner otherwise than by way of sale or by making zero rate sales as provided under section 17 of the 2000 Act, of such goods, or of the goods manufactured therefrom. The said application was to be approved with the consent .....

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