Supreme Court · 1969 INSC 335 · Decided 4 December 1969
State of Punjab v. Sant Singh Kanwarjit Singh
- Court
- Supreme Court of India
- Citation
- 1969 INSC 335 · [1970] 3 S.C.R. 311
- Case number
- CIVIL APPEAL No. 2159/1966
- Decided
- 4 December 1969
- Bench
- J.C. SHAH, K.S. HEGDE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
F G 1I STATE OF PUNJAB v. SANT SINGH KANWARJIT SINGH December 4, 1969 [J.C. SHAH AND K. S. HEGDE, JJ.) 311 . P~mjab General Sales Tax Act (Punj. 46 of 1948), s. 10(1)-Provi• sion zn Act and Rules for quarterly returns <lnd paynzent of tax due there­ on-Submission of quarterly quarters ending 30th June, 1962 and 30th September, 1962 and the Sales Tax Officer assessed the tax for the two quarters. On the question whether the tax could be iwesscd onfy at the end of .the year and not during the year, HELD : U oder the Act, sales-tax is a yearly tax, but that does not
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