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relevant provisions of the Punjab General Sales Tax Act, 1948 (Punjab Act 46 of 1948), as amended by Punjab ... that sections 4. 5 and 6 of the Punjab Central Sales Tax Act, 1948, together formed a group of charging
Supreme Court of India
- Cites 41 - Cited by 14 -
1967 AIR 1895
- K S Rao - Full Document
Section 65 of the Haryana General Sales Tax Act repealed the Punjab General Sales Tax Act. Section 65 contains ... Haryana General Sales Tax Act. When the Punjab General Sales Tax Act, 1948, was enacted it applied to the territories
Supreme Court of India
- Cites 14 - Cited by 9 -
1986 AIR 1902
- R Pathak - Full Document
Central Sales Tax Act, 1956 (74 of 1956)-hereinafter referred to as the Central Act. The firm is engaged ... Income-tax, Punjab [1944] 12 I.T.R. 393, Harakchand, Makanji and Co. v. Commissioner of Income-tax, Bombay City
Punjab-Haryana High Court
- Cites 41 - Cited by 0 -
1964 15 STC 932 P H
- D Mahajan - Full Document
General Sales Tax Act, 1973. It is not in doubt that prior to the 1973 Act, the Punjab General Sales ... Punjab General Sales Tax Act, 1948, would show that the tax-free goods therein are specified in the first column
Punjab-Haryana High Court
- Cites 16 - Cited by 0 -
1979 44 STC 173 P H
- S Sandhawalia - Full Document
Tax Act of 1956 with regard to the declared goods was noticed, Punjab Act No. 13 of 1959 and Punjab ... Section 15 of the Central Sales Tax Act and inasmuch as Punjab Act No. 7 of 1958 has the effect
Punjab-Haryana High Court
- Cites 27 - Cited by 0 -
1960 11 STC 149 P H
- G Khosla - Full Document
Sales Tax Act, 1948 (15 of 1948) and the Rules under that Act is so vastly different from the East ... tax- free sales, sales to registered dealers, sales to any undertaking supplying electrical energy, sales to dealers outside Punjab
Supreme Court of India
- Cites 15 - Cited by 96 -
1962 AIR 745
- Hidayatullah - Full Document
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 22 - Cited by 79 -
1970 AIR 1742
- M Hidayatullah - Full Document
Punjab Sales Tax Act (Punj. 46 of 1948), s. 5(2) (a) (vi)- Deduction of sale price of cotton seeds ... Punjab Sales Tax Act, 1948 (Act No. 46 of 1948). But, the assessing authority did not allow the deduction holding
Supreme Court of India
- Cites 8 - Cited by 44 -
1969 AIR 1073
- V Ramaswami - Full Document
Central Sales Tax Act, 1956--Assessments in respect of declared goods made under Punjab Act as it stood on April ... General Sales Tax Act, 1948 (Punjab Act No. XLVI of 1948 (hereinafter to be referred as the Act). Civil Appeals
Supreme Court of India
- Cites 21 - Cited by 16 -
1972 AIR 1458
- C Vaidyialingam - Full Document
course of legislation. The East Punjab General Sales Tax Act (East Punjab Act No. 46 of 1948) was enacted ... Sixth Amendment) Act, s. 3 of Central Act No. 52 of 1952 and its repeal by Central Act
Supreme Court of India
- Cites 44 - Cited by 11 -
1968 AIR 331
- R Bachawat - Full Document
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