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2010 (1) TMI 1139 - HC - VAT and Sales TaxDeclaring section 19, item 4 of Schedule H of the Punjab Value Added Tax Act, 2005 as unconstitutional as the same would not be applicable in respect of sugarcane and purchase tax thus not leviable under the said Act. Held that:- There is no possibility whatsoever to reopen the question by opining that the provisions of section 4(1) of the PGST Act, 1948 would not apply and those of the 1953 Act alone would apply. On account of the binding precedent available in the form of judgment of Jagatjit Sugar Mills' case [1994 (10) TMI 259 - SUPREME COURT OF INDIA] we are not dealing with any of the contentions raised by the petitioners which could have been otherwise examined in the light of the observations made in Gobind Sugar Mills' case [1999 (8) TMI 761 - SUPREME COURT OF INDIA]. W.P. dismissed.
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