Supreme Court · 2002 INSC 440 · Decided 24 October 2002
Satnam Overseas(Export)through Its Partner ETC. ETC. v. State of Haryana and ANR. ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 2002 INSC 440 · [2002] SUPP. 3 S.C.R. 271
- Case number
- CIVIL APPEAL No. 11174/1975
- Decided
- 24 October 2002
- Bench
- S.S.M. QUADRI, RUMA PAL (2-judge bench)
- Outcome
- Leave Granted & Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution Article 15(c), 286(l)(b)
Headnote
A B Haryana General Sales Tax Act, 1973 I Punjab General Sales Tax Act, 1948-Section 9, Sections 2(p), 6, 15, 15-A and 17 (as amended by Haryana C Act 4of1991) and Section 40 I Section 4 and 4-B-Purchase tax-On paddy meant for export of rice procured therefrom-Exemption from tax granted under of Sections 2(p), 6, 15 and 15-A with retrospective effect and omission of Section 9-However during the relevant assessment year Section 9 existed-Propriety of the levy-Held, In the specified circumstances in which charge of purchase tax on the raw D material is imposed, exemptions under
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