Supreme Court · 1970 INSC 117 · Decided 29 April 1970
State of Punjab & ORS. v. Sukh Deb Sarup Gupta
- Court
- Supreme Court of India
- Citation
- 1970 INSC 117 · [1971] 1 S.C.R. 442
- Case number
- CIVIL APPEAL No. 528/1967
- Decided
- 29 April 1970
- Bench
- J.C. SHAH, K.S. HEGDE, A.N. GROVER (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 277, 226
Headnote
East Punjab General Sales Tax Acr, 1948-Exemption from tax under Entry 37, Sch. B for alcoholic preparations on which Excise duty was leviable under Punjab Excise Act 1914,-State Act of 1914 superseded by Central Act-Whed1er exemption still available by virtue of s. 8, Gentral Clauses Act 1891. within the definition of "excisable articles" on which excise duty was payable under s. 3(6)(c) of the Punjab Bx. cise Act, 1914. Under s. 6 read with Entry 37 in Schedule B of the East Punjab General Sales Tax Act, 1948, all goods on which duty was leviable under the Punjab Excise
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