Supreme Court · 1978 INSC 154 · Decided 6 September 1978
Porritts & Spencer (Asia) LTD. v. State of Haryana
- Court
- Supreme Court of India
- Citation
- 1978 INSC 154 · [1979] 1 S.C.R. 545
- Case number
- CIVIL APPEAL No. 2212/1977
- Decided
- 6 September 1978
- Bench
- P.N. BHAGWATI, V.D. TULZAPURKAR, R.S. PATHAK (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
(ASIA) LTD. v. STATE OF HARYANA September 6, 1978 545 [P. N. BHAGWATI, V. D. TULZAPURKAR AND R. S. PATHAK, JJ.j Puniab General Sales Tax Act, 1948, ltem 30 of Schedule 'B' to the Ac/­ Whether 'dryer felts' fall within the category of "all varieties of cotton, woollen or !liken General Sales Tax Act, 1948 and thereafter, oii appeal the Tribunal and on reference the High Court also confirmed this view. Allowing the. appeal by special leiove, the Court HEW : 1. 'Dryer fe1ts' are 'textiles' withi.Q the meaning of that expression in Item 30 of Schedule 'B' to the Punjab
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