State of Punjab and Others Vs Seth Ganpat Ram Cotton Ginning and Pressing Factory and Others
.... ue of ginned cotton and cotton seeds sold to a registered dealer within six months. After the amendment, the stage of levy of purchase tax now rested at the last purchase by a dealer liable to pay tax under the Act and if a dealer purchased cotton and sold it to a registered dealer, he was not liabl ...
Supreme Court of India
The State of Punjab and Others Vs Subhash Trading Company and Others
.... t have been very elaborately considered by this Court in the case of Shakti Cotton Company (supra). The said Company had filed a writ application in the year 1964 in the High Court to challenge the assessment order passed on September 26, 1963, The assessee had claimed the entire amount of the purch ...
Supreme Court of India
The Punjab Copra Crushing Oil Mills Vs The State of Punjab, etc.
.... ssion acquisition and ''price''. Acquisition is the act by which a person acquires property in a thing. ''Acquirer'' is to be become the owner of the property. One can, therefore, acquire a property either by voluntary or involuntary transfer. These observations are of no help to the learned Coun ...
High Court Of Punjab And Haryana At Chandigarh
Shree Bhiwani Cotton Mills Ltd. Vs The State of Punjab and Another
.... Punjab Act has been amended and a single stage for the levy of purchase tax has been fixed by the Punjab General Sales Tax (Amendment & Validation) Act, 1967. But it is pointed out that the rules and the forms have not been amended. The result is that there are no prescribed forms in existence ...
High Court Of Punjab And Haryana At Chandigarh
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