Supreme Court · 1969 INSC 59 · Decided 27 February 1969
State of Punjab & ORS. v. M/S. Chandu Lal Kishori Lal & ORS. ETC.
- Court
- Supreme Court of India
- Citation
- 1969 INSC 59 · [1969] 3 S.C.R. 849
- Case number
- CIVIL APPEAL No. 2516/1966
- Decided
- 27 February 1969
- Bench
- M. HIDAYATULLAH, V. RAMASWAMI, G.K. MITTER (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
G H STATE OF PUNJAB & ORS. v. M/S. CHANDU LAL KISHORI LAL & ORS. ETC, February 27, 1969 [M. HIDAYATULLAH, C.J., V. RAMASWAMI AND G. K. MITTEll, JJ.J Punjab Sal« Tax Act (Punj. 46 of 1948), s. 5(2)(a)(vi)-Deduction of Jale price of cotton seeds from purchase turnover if permissible. tax on the pur­ chase turnover. In respect of cotton seeds sold by it to registered dealers the respondent claimed deduction from the purchase turnover under s'. 5(2) (a) (vi) of the Punjab Sales Tax Act, 1948. But the as"""ing autho, rity did not allow the deduction
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