GURDAS RAM SUBHASH CHANDER Vs. STATE OF PUNJAB

JUDGEMENT

(1.) THIS is a petition under article 226 and 227 of the Constitution of India by 28 trading firms challenging the vires of section 4-B of the Punjab General Sales Tax Act, 1948, which runs thus :

(2.) THE two sections above extracted are pari materia and no ground is made out for treating the impugned section 4-B in a manner different from that in which section 7-A of the Madras Act was treated by their Lordships fort the purpose of determining its vires. We hold, therefore, that the impugned section is constitutionally valid.