Supreme Court · 1977 INSC 71 · Decided 1 March 1977
Assessing Authority, Patiala District Patiala and ORS. v. M/S. Patiala Biscuits MFG. CO. Now As Dalmia Biscuit PVT. LTD.
- Court
- Supreme Court of India
- Citation
- 1977 INSC 71 · [1977] 3 S.C.R. 85
- Case number
- CIVIL APPEAL No. 721/1972
- Decided
- 1 March 1977
- Bench
- P.N. BHAGWATI, R.S. SARKARIA, S. MURTAZA FAZAL ALI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226, 227
Headnote
Punjab General Sales Tax Act, 1948-Assessee entitled to certain deductions if seller and buyer are negisflered dealers-Both applied for registration-('crtifi­ cates issued later ttdth retrospective effect-Dealers-If sl1011/d be in physical pos­ session of ti1ne of sale to claini deduction. According to s. 5(2) (a) (ii) of the Punjab General Sales Tax Act, 1948, tnxable turnover means the part of a dealer's gross turnover during any period which remains after deducting therefron1 the turnover <luting that period, on sales to a registered .dealer
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