Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Puniab General Sales Tax Act 1948 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Punjab General Sales Tax Act, 1948 (46 of 1948) |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Punjab General Sales Tax Act, 1948, ltem 30 of Schedule 'B' to the Act- Whether 'dryer felts' fall within the category of "all varieties of cotton, woollen or silken textiles." The "dryer felts' manufactured by the appellant assessee were held by the assessing authorities to be not 'textiles' within the meaning of Item 30 of Schedule 'B' to the Punjab General Sales Tax Act, 1948 and thereafter, on appeal the Tribunal and on reference the High Court also confirmed this view. |
Judge | Honble Mr. Justice P.N. Bhagwati |
Neutral Citation | 1978 INSC 154 |
Petitioner | Porritts & Spencer (asia) Ltd. |
Respondent | State Of Haryana |
SCR | [1979] 1 S.C.R. 545 |
Judgement Date | 1978-09-06 |
Case Number | 2212 |
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