Supreme Court · 1964 INSC 208 · Decided 5 October 1964
M/S. Modi Spinning & Weaving Mills CO., LTD. v. Commissioner of Income-Tax, Punjab & ANR.
- Court
- Supreme Court of India
- Citation
- 1964 INSC 208 · [1965] 1 S.C.R. 592
- Case number
- CIVIL APPEAL No. 534/1964
- Decided
- 5 October 1964
- Bench
- P.B. GAJENDRAGADKAR, K.N. WANCHOO, M. HIDAYATULLAH, RAGHUBAR DAYAL, J.R. MUDHOLKAR (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 286, 226, 227
Headnote
SPINNING & WEAVING MILLS CO., LTD. A v. COMMISSIONER OF INCOME-TAX, PUNJAB & ANR. October 5, 1964 (P. B. GAJENDRAGADKAR, C.J., K. N. WANCHOO, M. HIDAYATULLAH, RAGHUBAR DAYAL AND J. R. MUDHOLKAR JJ.) Pun;ab General Sales Tax Act, 1948 (XLVI of 1948) as amended by Punjab Act XIII of 1959, Form. Constitution of India, Art. 286(3 )-Rates of tax provided in Stare Act hig)ier than ma.xin1u1n rates provided under ss. 14 and 15 of Central Sales Tax Act-Provision in State Act ·whether becornes inoperative. Section 7 of the Punjab General Sales Tax Act, 1948 (XLVI of 1948) required
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