Supreme Court · 2004 INSC 351 · Decided 5 May 2004
State of Punjab v. M/S. Guranditta Mal Shanti Prakash ETC.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 351 · [2004] SUPP. 2 S.C.R. 23
- Case number
- CIVIL APPEAL No. 14790/1966
- Decided
- 5 May 2004
- Bench
- S. RAJENDRA BABU, G.P. MATHUR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
PUNJAB A V. MIS. GURANDITTA MAL SHANTI PRAKASH ETC. MAY 5, 2004 [RAJENDRA BABU, CJ. AND G.P. MATHUR, J.] B Punjab General Sales Tax Act : Levy of purchase tax on marketfee~hallenge to-Allowed by High Court-On appeal, Held : Buyer has to pay the marketjee-Seller is not C under legal obligation to sales tax on the element pf market fee-State may amend the relevant provisions in f the Agricultural Produce Market Committee Act/Sales Tax Act to clarify D the law on the subject of levy of purchase tax on the market fee. \ \ ', Words & Phrases : 'turn over'-Meaning of in the context of
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