Supreme Court · 1977 INSC 103 · Decided 1 April 1977
State of Punjab & ANR. v. Prem Sukhdas & ORS.
- Court
- Supreme Court of India
- Citation
- 1977 INSC 103 · [1977] 3 S.C.R. 408
- Case number
- CIVIL APPEAL No. 2152/1968
- Decided
- 1 April 1977
- Bench
- M. HAMEEDULLAH BEG, A.C. GUPTA, P.S. KAILASAM (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 276, 245(1)
Headnote
Punjab Professions. Trades, Callines &:: Employnrents Taxation Act, 1956- SS. 2(b) and 3-Scope of. , Section 3 of the Punjab Professions, Trades, Callings and Employment& Taxation Act, 1956, imposes a tax in respect of a profession, trade, calling or employment carried on or followed of tax. on the gross income. The term "total gros&­ income" is defined by s. 2 of the Act as "aggregate gross income derived from various professions, trades, callings and employments". The words "whether such profession or calling is followed, trade is
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