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1964 (10) TMI 45 - SC - VAT and Sales TaxWhether the company complied with the Punjab General Sales Tax Act, 1948 and the Rules in the present case? Held that:- Appeal dismissed. The contention that the charging section is incomplete without the prescription of the proper Form for the certificate of registration need not detain us. We have already shown that the old Form must be deemed to be modified and even otherwise the section and the Rules did not depend on the new Form. They were complete and effective. The registration certificate was only the evidence that the company was registered dealer for purposes of certain commodities to be used in manufacture, one of them being cotton. The omission to prescribe the new Form or to issue it did not render section 5 and the Rules ineffective.
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