Supreme Court · 1978 INSC 212 · Decided 23 October 1978

Chief Commissioner Union Territory, Chandigarh v. Sialkot Silk Stores, Chandigarh

Court
Supreme Court of India
Citation
1978 INSC 212 · [1979] 2 S.C.R. 134
Case number
CIVIL APPEAL No. 364/1969
Decided
23 October 1978
Bench
Y.V. CHANDRACHUD, N.L. UNTWALIA, P.N. SHINGAL (3-judge bench)
Outcome
Dismissed
Case type
Civil

Headnote

Punjab General Sales Tax Act, 1948-S. 6-State Government issued a notification of its intention to amend Schedule B but did not issue a second notification amending the schedule as requir~d by s. 6-State reorganised in the ·C 1neanwhile and the Union Territory of Chandigarh forn1ed-Earlier in force"-Newly fonned Union Territory-If could avail of the earlier notification and amend the schedule. D E :F Section 6 of the Punjab General Sales Tax Act, 1948 provides that the State Government, after giving by notification, not less than ..1hree months' notice of its intention so to

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