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2010 (4) TMI 970 - HC - VAT and Sales TaxValidity of (i) the Punjab Infrastructure Development Ordinance, 1998 (Punjab Ordinance No. 7 of 1998)/the Punjab Infrastructure Development Act, 1998 (Punjab Act No. 1 of 1999) and the Punjab Infrastructure Development Cess (Collection) Rules, 1998 framed thereunder; (ii) the Punjab Infrastructure (Development and Regulation) Act, 2002 (inclusive of Schedules I, II and III); (iii) levy of cess under the 1998 Ordinance/Act and Rules at one per cent, and fee at three per cent (though chargeable up to six per cent) under the 2002 Act, on ad valorem basis on sale and purchase of all agricultural produces except fruits, vegetables and pulses; (iv) use of machinery as provided under the Punjab General Sales Tax Act for collection of cess/fee, and (v) the Clarificatory Notification No. 7/8/98-5FBI/-4865 dated April 8, 1999 issued by the Government of Punjab (Department of Finance) challenged Held that:- The impugned 1998 Ordinance (Ordinance No. 7 of 1998), the 1998 Act (Act No. 1 of 1999), the Cess (Collection) Rules, 1999, the clarificatory notification dated April 8, 1999 and the 2002 Act (Act No. 8 of 2002), as valid and intra vires, and the levy of imposts thereunder being sustainable in law.
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