Supreme Court · 1984 INSC 173 · Decided 20 September 1984
State of Punjab v. Hindsons (P) LTD.
- Court
- Supreme Court of India
- Citation
- 1984 INSC 173 · [1985] 1 S.C.R. 771
- Case number
- CIVIL APPEAL No. 1817/1984
- Decided
- 20 September 1984
- Bench
- D.A. DESAI, D.P. MADON (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Words and Phrases- 'Belt Pulley Attachment'-Whether an agricultural implement-Whether /ia'.l/e to be exempted from the levy of sales tax-Entry 34, C of Schedule 'B'-Punjab General Sales Tax Act, 1948. "The respondent-assessee, a dealer in tractors, motor-cycles and spare­ parts etc., 511. 82 being th; sale pro;::eeds of belt pulley attach­ ment sold along with the tractor or separ<Jtely by itself from its yearly gross turn over of Rs. 21,65,983.91 for the assessment year 1965-66 on the '""" ground that the belt pulley attachment should be treated as an
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