Supreme Court · 2005 INSC 574 · Decided 17 November 2005
State of Punjab and ORS. v. M/S Chhabra Rice Mills and Ors
- Court
- Supreme Court of India
- Citation
- 2005 INSC 574 · [2005] SUPP. 5 S.C.R. 314
- Case number
- CIVIL APPEAL No. 14817/1996
- Decided
- 17 November 2005
- Bench
- ARIJIT PASAYAT, TARUN CHATTERJEE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Punjab General Sales Tax Act, 1948: Section 2(i)-Purchase Tax-If can be charged on market fee-Market C fee-Paid to Market Committee-Held, cannot be treated as part of sale consideration-There was no liability to pay purchase tax on the element of market fee-Marketing Regulations framed under Anand Swarup Mahesh Kumar v. CST, (1980) 4 SCC 451 and State of D Punjab and Ors. v. Guranditta Mal Shauti Prakash and Ors .. (2004] 5 SCC E F 791, relied on. CIVIL APPELLATE JURISDICTION : Civil Appeal No. 14817 of 1996. From the Judgment and Order dated 8.9.1994 of the Punjab and Haryana High
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)