1973 TAX. L. R. 2142 ::30 S T C 597

Punjab And Haryana High Court

Hon'ble Judge(s): Bal Raj Tuli , J

Punjab General Sales Tax Act (46 of 1948) , S.14-B(8)— Sub-section (8) is ultra vires the State Legislature's powers - Action taken there under is null and void. AIR 1972 SC 792, Rel. on. Constitution of India , Sch.7, List2, Entry54— (Para 6) Further, if no tax is payable in respect of the goods carried, the question of evasion of tax (to check which is the purpose of S. 14-B) does not arise. Therefore, even if a wrong figure is shown, it proves no undervaluing of goods for avoiding tax.(Para 7)