Supreme Court · 1965 INSC 236 · Decided 1 November 1965
State of Punjab v. M/S. Jullunder Vegetables Syndicate
- Court
- Supreme Court of India
- Citation
- 1965 INSC 236 · [1966] 2 S.C.R. 457
- Case number
- CIVIL APPEAL No. 588/1964
- Decided
- 1 November 1965
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
East Punjab General Sales Tax Act ( 46 of 1948), s. 16 and Eau Punjab General Sales Tax Rules, 1949, r. 40-Assessment of dissolved firm lVith respect to hs predissolution turnover-Validity. The respondent firm was assessed to sales-tax in 1953 but th_e order was set aside by the Financial· the assessment had no jurisdiction to do so. Fresh proceedings were then started for assessment, but the respondent firm was dissolved before the proceedings were initiated. The Sales-tax Officer however made the assessment. The turnover and tax were reduced on appeal and the Financial
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