Supreme Court · 1968 INSC 282 · Decided 29 October 1968
Rattan Lal & CO. & ANR. v. The Assessing Authority & ANR.
- Court
- Supreme Court of India
- Citation
- 1968 INSC 282 · [1969] 2 S.C.R. 544
- Case number
- WRIT PETITION (CIVIL) No. 133/1968
- Decided
- 29 October 1968
- Bench
- M. HIDAYATULLAH, J.C. SHAH, V. RAMASWAMI, K.S. HEGDE, A.N. GROVER (5-judge bench)
- Outcome
- Dismissed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 304, 32
Headnote
Punjab General Sa/es Tax Act. 1948 as amended by Punjab Act 7 of 1967 and Haryaua Act 14 of 1967, ss. 5, llAA-Fixation of stage of tax-A111end111ents if contravene s. 15 Central Sc;les Tax Act, 1955-[j discrilninato1y-Constitution of India, Art. 304. In Bhawani Cotton Mills v. State of down s. 5(1) second proviso and ss. 5(2) (a)(vi) of the Punjab General Sales Tax Act, 1948 as contravening s. 15 of the Central Sales Tax- Act, 1955, because, neither the Punjab Act nor the rules made thereunder indicated, as required by the Central Act the stage at which tax was to be
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