Supreme Court · 1967 INSC 101 · Decided 10 April 1967
Bhawani Cotton Mills LTD. v. State of Punjab & ANR.
- Court
- Supreme Court of India
- Citation
- 1967 INSC 101 · [1967] 3 S.C.R. 577
- Case number
- CIVIL APPEAL No. 2386/1966
- Decided
- 10 April 1967
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI, V. RAMASWAMI, C.A. VAIDYIALINGAM (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Pun;ah General Sales Tax Act (46 of 1948), ss. 2(ff), 5(1) second proviso and 5(2)(a) (vi) and Central Sale. Tax Act (74 of 1956), s. IS(a)-Wltetlter provisions of State Act in conflict with those of Central Act. c Notification in 1958 under s. 5(1) prescribing rate of purchase tax­ Amendment of levy of purchase tax. D E The definition of the word "purchase" was first introduced in the Punjab General Sales !ax ~t, 194~, in, 1958. As .the rate of tax to b<> levied was to be contained m a Not1ficat1on to be issued under s. 5 (I) of the Act, a Notification
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