Supreme Court · 1978 INSC 40 · Decided 20 February 1978
Polestar Electronic(P) LTD. v. ADDL. Commissioner, Sales Tax Delhi
- Court
- Supreme Court of India
- Citation
- 1978 INSC 40 · [1978] 3 S.C.R. 98
- Case number
- CIVIL APPEAL No. 1290/1977
- Decided
- 20 February 1978
- Bench
- M. HAMEEDULLAH BEG, P.N. BHAGWATI (2-judge bench)
- Outcome
- Case Allowed
- Case type
- Civil
Headnote
F G H 98 POLESTAR ELECTRONIC(P) LTD. v. ADDL. COMMISSIONER, SALES TAX DELHI February 20, 1978 (M. H. BEG, C.J. AND P. N. BHAGWATI, J.] l11terpretation of statutes-Pfa;n and fUlturaf nzeaning--Construction of a taxing statute-letter of law or spirit of la1v-Construction of provi.Jion ex­ manufacturer-Whether subsequent sale (J'hould be wi!/1in Union Territory of Delhi. Bengal Finance (Sales Tax) Act, 1947 was applied to the Union Terdtorr. of Delhi subject to certain modifications by a notification dated 28-4-195 . Every dealer whose gross turnover exceeds the taxable quantum is
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