Court : Punjab and Haryana
Reported in : [1979]43STC283(P& H)
..... 1648 of 1976 decided on 9th august, 1978).learned counsel for the petitioner relied on the following provisions of section 65(1) of the haryana act :(1) the punjab general sales tax act, 1948 (hereniafter referred to as the repealed act), is hereby repealed :provided that such repeal shall not affect the previous operation of the repealed act or any right, title, obligation or liability already acquired, accrued or incurred thereunder, and subject thereto, anything done or any action taken, shall be deemed to have been done or taken in the exercise of the powers conferred by or under ..... 2927 of 1974 is, whether the order (annexure p2) of the assessing authority refusing to refund the sales tax paid by the petitioner, is unsustainable ?the undisputed facts are that the petitioner supplied certain goods to its employees on 'no-profit-no-loss' basis. ..... however, the petitioner succeeded in getting the following question referred under section 22(2) of the act to this court :whether the supply of goods to its employees by the assessee-company on hire and purchase basis without profit-motive is liable to sales tax ?a division bench of this court answered the question in favour of the petitioner, vide atlas cycle industries ltd. v. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1963]14STC311(P& H)
..... and applied the punjab general sales tax act, 1948 (punjab act no. ..... this is a petition under article 226 of the constitution by firm nathu ram nohar chand of dhuri against four respondents, namely, the state of punjab, the excise and taxation commissioner, punjab, the assessing authority (the excise and taxation officer), and the assistant excise and taxation officer, barnala in sangrur district, respectively 1 to 4, for a writ, direction or order quashing the notice dated march 9 and 10, 1959, by respondent 3 to the petitioner-firm under section 11(2) of the pepsu general sales tax ordinance, 2006 bk (pepsu ordinance no. ..... on 2nd april, 1957, was gazetted the punjab general sales tax (extension) act, 1957 (punjab act no. ..... 4 of 1957), which confirmed the provisions of the punjab general sales tax (extension) ordinance, 1957 (punjab ordinance no. ..... it filed the quarterly sales tax returns under section 11 of pepsu ordinance no. ..... this means that on receipt of notice under sub-section (2), the dealer appears before the assessing authority and questions the issue of the notice and enters into the controversy to establish the correctness of his return. ..... 2 of 1957), which repealed pepsu ordinance no. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1967P& H416; [1966]18STC426(P& H)
..... punjab general sales tax act came into force in 1948, and according to its provisions sales-tax was levied on sale of goods except articles which were exempted from payment of such tax ..... the relevant part of the section reads as under: --'where this act, or any central act or regulation made after the commencement of this act, repeals and re-enacts, with or without notification, any provision of a former enactment, then references in any 6ther enactment or in any instrument to the provision so repealed shall, unless a different intention appears, be construed as references to the provision so ..... the words of the part of section 8 reproduced above are of a general character and their effect is that where any central act or regulation made after the commencement of the general clauses act, 1897, repeals and re-enacts, whether with or without modification, any provision of a former enactment, then references in any other enactment or in any instrument to the provision so repealed shall, unless a different intention appears be taken as references to the provision so ..... was repelled by the learned single judge and he in this connection relied upon provisions of section 8 of the general clauses act. ..... there is nothing in section 8 to indicate that the words 'former enactment' mean only a central enactment and not a state enactment, and the courts would not be justified in reading in that section words which are not there and thereby to place a narrow and limited construction on the words ' .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2009)25VST49(P& H)
..... . it is highly significant to notice that hgst act was enacted on may 5, 1973 and the earlier statute, namely, punjab general sales tax act, 1948, as applicable to haryana (for brevity, 'the pgst act') was repealed by section 65 of the hgst act ..... . it would, thus, be profitable to read both the definitions which are set out hereinbelow:pgst act:2(d) 'dealer' means any person including a department of government who in the normal course of trade sells or purchases any goods in the state of punjab, irrespective of the fact that the main place of business of such person is outside the said state and where the main place of business of any such person is not in the said state, 'dealer' includes the local ..... manager or agent of such person in punjab in respect of such business...hgst act:2(c) 'dealer' means any person including a department of government who carries on, .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1960]11STC149(P& H)
..... this commodity has been declared to be one of the goods of special importance in inter-state trade and, therefore, the person dealing in it is entitled to the benefits of section 15 of the central sales tax act; inasmuch as under the east punjab general sales tax act, 1948, as amended by the punjab act no. ..... schedule b attached to the east punjab general sales tax act, 1948, contains a list of tax-free goods as mentioned in section 6 and against item no. ..... this act amended the east punjab general sales tax act, 1948 and the amendment had the effect of imposing either new or additional liability in the form of sales or purchase tax upon the petitioners in respect of the goods in which they deal. ..... before the passsing of the amending act the position was that certain types of goods were exempt from sales tax imposed by the east punjab general sales tax act, 1948. ..... the provisions of section 6 of the east punjab general sales tax (amendment) act (13 of 1959) whereby section 5, sub-section (2), of the principal act was amended by giving limited relief, do not remove the defect and fall short of bringing the punjab act into line with the provisions of the central act, which despite the amendment are contravened. ..... as stated in the long title, it was ''an act to provide for the levy of a general tax on the sale (or purchase) of goods in (punjab) and for the repeal of the punjab general sales tax act, 1941. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1967]19STC274(P& H)
..... to recover sales tax under the east punjab general sales tax act, 1948 (hereinafter referred to as the act) on the sales of spirituous medicinal and toilet preparations manufactured by the petitioners on the assumption that the exemption granted to the sale of medicinal and toilet preparations under ..... the petitioners under the punjab general sales tax act, 1948, and rs. ..... the punjab general sales tax act, 1948, the medicinal (spirituous) preparations containing alcohol manufactured in punjab were exempted from payment of sales tax under the punjab general sales tax act. ..... the sales tax act was no longer available as the excise duty was not charged on such goods under the punjab excise act. ..... eagle laboratories, patiala, in this writ petition under articles 226/227 of the constitution of india have prayed that the respondents, namely, the state of punjab and the excise and taxation commissioner, should be directed to refund the amount of sales tax recovered from them during the years 1957-58 onwards.2. ..... enacted the medicinal and toilet preparations (excise duties) act, 1955, which came into force on 1st april, 1957, and this amongst other things also provided in section 21 that, 'if there is in force in any state any law corresponding to this act that law is hereby repealed. ..... 2 that with the coming into force of the medicinal and toilet preparations (excise duties) act, 1955, the exemption from payment of sales tax on the goods manufactured by the petitioners came to an end was overruled .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1983]53STC112(P& H)
..... the punjab general sales tax act, 1948 (hereinafter referred to as the repealed act), is hereby repealed :provided that such repeal shall not affect the previous operation of the repealed act or any right, title, obligation or liability already acquired, accrued or incurred thereunder, and subject thereto, anything done or any action taken, shall be deemed to have been done or taken in the exercise of the powers conferred by or under this act, as if this act were in force on the date on which such thing was done or action was taken, and all arrears of tax and other ..... further appeal was then filed before the sales tax tribunal which was dismissed on 22nd april, 1975 (annexure p-5), on the ground that it could not be entertained in view of the non-compliance with the provisions of section 39(5) of the haryana act as no tax had been deposited as was required thereunder. ..... there was a provision for appeal under the punjab act which has been retained in the haryana act but such appeal can now be entertained only on payment of admitted or assessed tax in terms of section 39(5) thereof which reads as under :no appeal shall be entertained unless it is filed within sixty days from the date of the order appealed against and the appellate authority is satisfied that the amount of tax assessed on, and the penalty and interest, if any, recoverable from the person ..... was imposed upon the petitioner under section 9(3) of the central sales tax act, 1956, read with section 10(6) of the punjab act. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1981]48STC369(P& H)
..... . 79, wherein it was held that the production of the declaration under section 5(2)(a)(ii) of the act read with rule 26 of the punjab general sales tax rules, 1949, is prima facie proof that the sales have been made to the registered dealers and the type of evidence on which the tribunal relied in the present case was considered to be no evidence, justifying the conclusion that the transactions were genuine ..... the goods had been sold, then the mere fact that the registered dealer had stopped its business would be no ground to penalise the assessee ..... assessing authority to get over this hurdle on the plea that the witness had not been produced by the assessee;(3) that the assessing authority acted on material, which was not legal, to come to the conclusion that the sales were fictitious;(4) that the finding of the assessing authority was contradictory in terms; if sales were fictitious, in other words, no goods had been sold, there was no question of adding them to the taxable turnover of the assessee, but if .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1998)118PLR103
..... 6919 of 1987 challenge is to the order of the presiding officer, sales tax tribunal, under section 21(3) of the punjab general sales tax act, 1948 (for short, 'the act') as well as to the order passed by the assistant excise and taxation commissioner invoking his suo motu powers under section 21(1) of the act, whereas in the other l.p.as. ..... whether cotton seed oil per se is an edible oil and so leviable at the rate of 1 per cent for the purpose of sales tax assessment is the sole issue which was subject-matter of adjudication by the assistant excise and taxation commissioner and the tribunal under the punjab general sales tax act, 1948, and examined too by this court in the writ petition. ..... in fact, the directorate of marketing and inspection has described the washed cotton seed oil, to be edible. ..... again the high court does not generally enter upon a determination of questions which demand an elaborate examination of evidence to establish the right to enforce which the writ is claimed. ..... the court in the aforesaid case was examining the notification exempting fully purchases of inputs and sales of finished goods of new units set up in backward areas. ..... it can be used as food material as such or after hydrogenation to vanaspati.refined cotton seed oil of good quality is hence an edible oil just like any other edible vegetable oil. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2004)137PLR212
..... s.o.34/p.a.46/48/s.31/and/2002; the following draft of amendment, which the governor of punjab proposes to make in exercise of the powers conferred by section 31 of the punjab general sales tax act, 1948 (punjab act no. ..... the petitioner is a registered dealer under the punjab general sales tax act, 1948 (herein after referred to as the act) and is assessed to sales tax (including purchase tax), levied under the act. ..... 17 of schedule-b vide notification dated 24.7.2000 in the punjab general sales tax act, 1948. ..... incident of taxation(i) subject to the provisions of section 5 and 6, every dealer except one dealing exclusively in goods declared tax-free under section 6 whose gross turnover during the year immediately preceding the commencement of this act exceeded the taxable quantum shall be liable to pay tax under this act on all sales effected after the coming into force of this act and purchases made after the commencement of the east punjab general sales tax (amendment) act, 1958.provided that the tax shall not be payable on sales involved in the execution of a contract ..... ] when the new act contains a repealing section mentioning the acts which it expressly repeals, the presumption against implied repeal of other laws is further strengthened on the principle expressio unius (persone vel rei) est exclusion alterius. ..... the cess collected within the state of punjab had to be deposited with the said fund created and established as per the provisions of section 13 of the pddb act. .....
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