Section 16B of HPGST invocable only after determination of liability

State Of Himachal Pradesh Vs A.J. Infrastructures (Supreme Court of India) Held that section 16-B of the Himachal Pradesh General Sales Tax Act, 1968 (HPGST) would be attracted only after determination of the liability. Facts- The legal issues arising for decision on these appeals are whether, in view of dismissal of the special leave petition qua PNB, the judgment and order outlawing section 16-B of the HPGST Act can at all be examined; whether section 16-B of the HPGST Act should have been outlawed by the High Court on the ground that it is ultra vires the Constitution or the Banking Compani...