Punjab General Sales Tax Act, 1948

The State of Punjab appealed a High Court order that granted Mis. Atul Fasteners Ltd. a refund of Rs.42,62,807 paid as sales tax between April 1997 and September 2001, together with 18% per annum interest from December 21, 2001. The refund arose under the Punjab General Sales Tax (Deferment and Exemption) Rules, 1991, …

Satnam Overseas, a miller‑exporter, bought paddy in Haryana and Punjab, milled it into rice and exported the rice. The assessing authorities initially granted exemption under Section 9(1)(b) of the Haryana General Sales Tax Act, 1973, but later revised the assessments on the ground of retrospective amendments to Sectio…

The appellant, a registered dealer in dhoop and agarbatti, was assessed sales tax under Entry 16 of Schedule A of the Punjab General Sales Tax Act, 1948, which listed "cosmetics, perfumery and toilet goods". The issue was whether dhoop and agarbatti fell within the term "perfumery". A single High Court judge allowed th…

The assessee, a registered textile manufacturer, purchased dyeing colours and chemicals under a Certificate of Registration and declared them for use in the manufacture of goods for sale, thereby enjoying a reduced 3% sales tax rate. The tax officer issued notices alleging misuse of the certificate because the assessee…

The Food Corporation of India (FCI) claimed deductions for sales of tax‑free goods and sales to registered dealers under the Punjab General Sales Tax Act, 1948. The Assessing Authority rejected the claim, and the Sales Tax Tribunal upheld the rejection. FCI sought a reference of two questions of law to the High Court u…

The appellant State of Haryana sought to recover sales tax on cement supplied by Dalmia Dadri Cement Ltd. to the Punjab State Electricity Board in 1964-65 and 1965-66. The cement was sold on the basis of certificates from the Board stating that it was required for use in the generation or distribution of electrical ene…

The respondent, Hindsons (PJ Ltd.), a dealer in tractors and spare parts, claimed a deduction for sales of belt‑pulley attachments on the ground that they were agricultural implements exempt from sales tax under Entry 34 of Schedule B of the Punjab General Sales Tax Act, 1948. The assessing authority rejected the claim…

The State of Punjab appealed against Mis Chhabra Rice Mills challenging the levy of purchase tax on the market fee charged to buyers under the Punjab General Sales Tax Act, 1948. The issue was whether the market fee, paid to the market committee, forms part of the turnover for tax purposes. The Court examined the defin…

The Punjab Sales Tax Department seized a hard disk containing the dealer's books and documents under Section 14(3) of the Punjab General Sales Tax Act, 1948. The dealer failed to cooperate, and the High Court ordered the return of the seized material and imposed personal costs on the officers. On appeal, the Supreme Co…

The respondent, Amrit Roller Flour Mills, held a licence under the Wheat Roller Flour Mills (Licensing and Control) Order, 1957 and supplied maida, suji and rawa to permit‑holders as directed by the District Food and Supplies Officer. It was assessed for sales tax under the Punjab General Sales Tax Act, 1948 for the ye…

The Supreme Court examined the validity of purchase‑tax provisions in the sales‑tax statutes of Punjab, Tamil Nadu, Kerala, West Bengal and Bombay, which imposed tax on goods purchased for manufacture when the finished goods were dispatched out of the state without a sale. Dealers challenged these provisions on the gro…

The State of Punjab appealed against the judgment of the Punjab and Haryana High Court which had allowed M/s Perfect Synthetics to deduct the purchase value of raw material from its taxable turnover under Rule 29(xii) of the Punjab General Sales Tax Rules, 1949. The assessee bought raw material from units that were exe…

The Government Medical Store Depot, Kamal, a central government department that supplies medical stores to government hospitals on a "no profit, no loss" basis, was assessed sales tax for the years 1964-65 to 1968-69 under the Punjab General Sales Tax Act, 1948. The tax authorities treated the depot as a "dealer" and o…

The respondents, manufacturers of milk products, stopped paying purchase tax on milk for the period 1‑April‑1996 to 4‑June‑1997, relying on a series of public statements by the Punjab Government that the tax had been abolished. The State later issued demands for the tax and appealed the High Court’s order quashing thos…

Jagatjit Sugar Mills Co. Ltd. purchased sugarcane from growers and cooperative societies for sugar production. The Assessing Authority issued a notice demanding purchase tax and a penalty, alleging the mill had failed to pay tax under the Punjab General Sales Tax Act, 1948. The mill contended that sugarcane, being agri…

Bharat Steel Tubes Ltd., a registered dealer under the Punjab and Haryana sales‑tax Acts, filed returns for the years 1968‑69 to 1974‑75. The assessing authority issued notices under the respective statutes and the company complied, but later issued further notices seeking additional documents. The company challenged t…

The State of Punjab appealed against the High Court’s decision that the Commissioner of Excise and Taxation could not extend the three‑year limitation period for passing a sales‑tax assessment after that period had expired. The assessee, M/s Shreyans Indus Ltd., had filed returns for assessment years 2000‑01 to 2003‑04…

The case concerned land originally resumed in 1955, where a Tahsildar's 1976 order granted a share of the land to Shivgonda Patil. After the death of the original occupier, his heirs sought revision of that order in 1993. The Sub‑Divisional Officer, invoking Section 257 of the Maharashtra Land Revenue Code, 1966, set a…