TMI Blog1989 (9) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... dur (hereinafter referred to as "the petitioner), has stated the case and referred the following question of law for our opinion: "Whether, in the facts and circumstances of the case, the Tribunal was correct in law in holding that the rate of tax notified under section 5(2)(a)(ii) of the Punjab General Sales Tax Act, 1948, previous to induction of section 4-B would be applicable during the ye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to pay purchase tax under section 4-B of the Punjab General Sales Tax Act, 1948 (hereinafter called "the Act"), on the value of the goods purchased by him which were consumed in the manufacture of agricultural implements, which are tax-free goods. He assessed the dealer to an additional tax on this score. The dealer filed an appeal before the Deputy Excise and Taxation Commissioner, Punjab, an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthorities that provisions of section 4-B were attracted and the assessee was liable to pay purchase tax were upheld. Aggrieved, the petitioner filed an application under section 22(1) of the Act that was allowed and the statement of the case and the question reproduced above has been referred for our opinion. The aforementioned question is applicable only to the assessment relating to the year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 6th April, 1973, when the notification was issued there was no notice operative prescribing the rate of tax payable on the purchase of goods under section 4-B of the Act. Therefore, the assessee was not liable to pay any tax during this period. This submission is devoid of all force. Indeed provisions of second proviso to section 5(2)(a)(ii) were amended and new section 4-B was inserted in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade or issued under the provisions so reenacted unless and until it is superseded by any appointment, notification, order, scheme, rule, form or bye-law made or issued under the provisions so reenacted." So the petitioner was liable to pay purchase tax at the previous rates specified by the notification issued under section 5(2)(a)(ii) till 6th of April, 1973, when the new notification specifyin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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