Supreme Court · 1971 INSC 304 · Decided 5 November 1971
State of Punjab and ORS. v. M/S. Shakti Cotton Company
- Court
- Supreme Court of India
- Citation
- 1971 INSC 304 · [1972] 2 S.C.R. 289
- Case number
- CIVIL APPEAL No. 2319/1968
- Decided
- 5 November 1971
- Bench
- C.A. VAIDYIALINGAM, P. JAGANMOHAN REDDY, KUTTYIL KURIEN MATHEW (3-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
Headnote
Punjab General Sales Tax Act, 1948 as amended the Punjab General Sales Tax (Amendment and Validation) Act 7 of 1967-Cotton pur· chased b.v dealer and subjected to ginning process-ResulPing products i.e. cotton seeds and ginned cotton sold,--Exemption under s. 5 (2) (a)(vi) whether declared goods under s. 2.(c) read with s. 14 of Central Sales Tax, Act, 1%6-Assessments in respect of declared goods made under Punjab Act as it stood on April I, 1960 held invalid-Validation under Act 7 of 1967-Reassessment undl'r s. l IAA of Act as amended. The respondents were registered
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