RATTAN LAL & CO. & ANR. vs THE ASSESSING AUTHORITY & ANR.

The Supreme Court upheld the amendments made to the Punjab General Sales Tax Act, 1948, by Punjab Act 7 of 1967 and Haryana Act 14 of 1967, clarifying that the tax is levied at the stage of the last sale or purchase by the dealer. The Court dismissed the petitioners' claims regarding the Act's conflict with the Central Sales Tax Act, 1955, and the legislative competence of the Punjab and Haryana legislatures. It ruled that there was no excessive delegation of legislative functions and that the provisions did not discriminate against imported goods, thus affirming the amendments as constitutional under Article 304 of the Constitution of India.