Supreme Court · 2006 INSC 496 · Decided 8 August 2006
State of Punjab and ORS. v. M/S. Amritsar Beverages LTD. and ORS.
- Court
- Supreme Court of India
- Citation
- 2006 INSC 496 · [2006] SUPP. 4 S.C.R. 353
- Case number
- CIVIL APPEAL No. 3419/2006
- Decided
- 8 August 2006
- Bench
- S.B. SINHA, DALVEER BHANDARI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
B Interpretation of statutes: Statutes-Age old and rigid laws-Creative interpretation-Resort to­ Held, Judiciary always responds to the need of the changing scenario in C regard to development of technologies and uses its own interpretative principle to achieve a balance when Parliament has in the fields of science. Punjab General Sales Tax Act, 1948; Section 14(3)-Proviso-Books and documents in the form of the cash book ledger or other registers contained in a hard disk-Return of-Legal position stated. D A larger number of books and documents in the form of the cash E book
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