Supreme Court · 1979 INSC 70 · Decided 16 March 1979
State of Punjab & ORS. v. Dewans Modern Breweries LTD.
- Court
- Supreme Court of India
- Citation
- 1979 INSC 70 · [1979] 3 S.C.R. 568
- Case number
- CIVIL APPEAL No. 2028/1974
- Decided
- 16 March 1979
- Bench
- N.L. UNTWALIA, R.S. PATHAK (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
F G H 568 STATE OF PUNJAB & ORS. v. DEWAN'S MODERN BREWERIES LTD. March 16, 1979 [N. L. UNTWALIA AND R. S. PATHAK, JJ.J Punjab General Sales Tax Act 1948-Sales effected on permits prescribing price, quantity and the person to whom goods should be sold-Sales tax if j' / could be levied-Tax by the respondent who was a whole saler in that commodity. Impugning the levy, the respondent contended in the High Court that when it sold liquor against per­ mits issued by the authorities there was no volition because the price and 1he quantity of goods to be sold and the person to whom
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