Supreme Court · 1967 INSC 183 · Decided 22 August 1967
The Punjab State, Chandigarh v. Sansari Mal Puran Chand
- Court
- Supreme Court of India
- Citation
- 1967 INSC 183 · [1968] 1 S.C.R. 336
- Case number
- CIVIL APPEAL No. 1182/1965
- Decided
- 22 August 1967
- Bench
- K.N. WANCHOO, R.S. BACHAWAT, V. RAMASWAMI, G.K. MITTER, K.S. HEGDE (5-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 286(3)
Headnote
STATE, CHANDIGARH v. SANSARI MAL PURAN CHAND August 22, 196 7 A [K. N. WANCHOO, C.J., R. S. BACHAWAT, V. RAMASWAMI, B G. K. MITTER AND K. S. HEGDE, JJ.) East Punjab General Sales Tax Act 46 of 1948, ss. 5 and 6(2)­ Whether s. 5 as amended by East Punjab Act 19 of 1962 effective in imposition the C East Punjab General Sales Tax Act, 1948, and, in respect of the assessment years 1955-56 to 1957-58, lhey claimed an exemption from tax on sales of edible oil produced by them in ghanis run by mechani- cal process. The assessing authority rejected this ciaim on the ground that such sales
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