Supreme Court · 1994 INSC 430 · Decided 4 October 1994
M/S Jagatjit Sugar Mills ETC. v. State of Punjab and ANR.
- Court
- Supreme Court of India
- Citation
- 1994 INSC 430 · [1994] SUPP. 4 S.C.R. 194
- Case number
- WRIT PETITION (CIVIL) No. 382/1979
- Decided
- 4 October 1994
- Bench
- B.P. JEEVAN REDDY, S.C. SEN, K.S. PARIPOORNAN (3-judge bench)
- Outcome
- Dismissed
- Case type
- Writ / Constitutional
Headnote
Punjab General Sales Tax Act, 1948 : C Sections 2(ff), 4(2-A) (As inserted by amendment in 1960), 4-B(As introduced by Amendment Act 3 of 1973), 5,6, 10(4) and 10(6}-Schedule­ B-ftem 39-Schedule-C. Sales T~rchase T~Sugar Mill-l'urchase of sugar cane from canegrowers and co-operative societies produce held exempt from tax on sale by virtue of section 6 read with Schedu/e-B-But held liable to tax on its purchase by virtue of section 4(1)-0bject of Section 4-B and essential requirements of levy of purchase tax discussed. E The Petitioner-Mill was manufacturing sugar and for
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