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3 judgments · newest first · showing 1–3
The State of Punjab issued a show‑cause notice on 4 September 2006 under section 21(1) of the Punjab Cooperative Societies Act, 1948 to revise an assessment order dated 20 March 2001, more than five years after the assessment was completed. The respondent, Bhatinda District Cooperative Milk …
The State of Punjab appealed a High Court decision that had held market fee payable by buyers was not part of the sale consideration, and therefore the seller was not liable to pay purchase tax on it. The Supreme Court examined the definition of "turnover" under the Punjab General Sales Tax Act and …
The Supreme Court examined several writ petitions challenging state notifications that granted sales‑tax exemptions to new manufacturing units in Uttar Pradesh, Punjab and other states. The petitioners, dealers of imported cinematographic and electronic goods, claimed the exemptions discriminated …
