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HEADNOTE: Section 5 of the East Punjab Sales Tax Act, 1948, as originally enacted, conferred on the Government power ... Sales Tax (Second Amendment) Act, 1952 (Act No. 19 of 1952). Section 2 . Amendment of section 5 of Punjab
Supreme Court of India
- Cites 49 - Cited by 186 -
1967 AIR 1895
- K S Rao - Full Document
Tax Act of 1956 with regard to the declared goods was noticed, Punjab Act No. 13 of 1959 and Punjab ... Sales tax is also levied in respect of sales made by the petitioners, when these sales are inside the Punjab
Punjab-Haryana High Court
- Cites 26 - Cited by 20 -
1960 11 STC 149 P H
- G Khosla - Full Document
CITATOR INFO : F 1991 SC1059 (4) ACT: Punjab General Sales Tax Act, 1948, s. 2(d)-Dealer-Who is-Existence ... Punjab Act by enacting an independent Haryana Act to replace it. The Haryana Legislature amended the Punjab Act from time
Supreme Court of India
- Cites 11 - Cited by 12 -
1986 AIR 1902
- R Pathak - Full Document
Sales Tax Act, 1948 (No. 46 of 1948)- hereinafter referred to as,the Punjab Act -the assessment of sales ... result that the petitioner was assessed to sales tax under Punjab Act on the 15th March, 1962. His claim that
Punjab-Haryana High Court
- Cites 29 - Cited by 7 -
1964 15 STC 932 P H
- D Mahajan - Full Document
duly registered as a dealer under the Punjab General Sales Tax Act, 1948, as applicable to the State of Haryana ... General Sales Tax Act, 1973. It is not in doubt that prior to the 1973 Act, the Punjab General Sales
Punjab-Haryana High Court
- Cites 16 - Cited by 3 -
1979 44 STC 173 P H
- S Sandhawalia - Full Document
sales tax till September 26, 1954. It remains to mention that the sales tax authorities were acting in conformity with ... tax- free sales, sales to registered dealers, sales to any undertaking supplying electrical energy, sales to dealers outside Punjab
Supreme Court of India
- Cites 9 - Cited by 79 -
1962 AIR 745
- Hidayatullah - Full Document
SC1206 (6,13) D 1984 SC1870 (17) ACT: Punjab Sales Tax Act , 1948-S. 31-Constitutional validity of-Legislature ... Meaning of. HEADNOTE: Section 5(1) of the Punjab Sales Tax Act, 1948 authorises the State Government to determine
Supreme Court of India
- Cites 30 - Cited by 50 -
1979 AIR 1475
- E Venkataramiah - Full Document
ACT: Punjab General Sales Tax Act, 1948 as amended by Punjab Act 7 of 1967 and Haryana ... Tax (Amendment and Validation) Act , 1967 (Act No. 7 of 1967) by the Punjab Legislature and the Punjab Sales
Supreme Court of India
- Cites 23 - Cited by 48 -
1970 AIR 1742
- M Hidayatullah - Full Document
ACT: Punjab Sales Tax Act (Punj. 46 of 1948), s. 5(2) (a) (vi)- Deduction of sale price of cotton ... under s. 5 (2) (a) (vi) of the Punjab Sales Tax Act , 1948. But the assessing authority did not allow
Supreme Court of India
- Cites 10 - Cited by 43 -
1969 AIR 1073
- V Ramaswami - Full Document
main Act by the East Punjab Act No. 19 of 1952, and (4) as the East Punjab Act ... Sales Tax (Second Amendment) Act, 1952 (Act No. 19 of 1952) was passed amending s. 5 of the East Punjab
Supreme Court of India
- Cites 35 - Cited by 10 -
1968 AIR 331
- R Bachawat - Full Document
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