Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1985 (7) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1985 (7) TMI 330 - SC - VAT and Sales TaxWhether on the facts and in the circumstances of the case, the sale of wheat products against permits issued by the District Food and Supplies Controller, Chandigarh, is liable to be taxed under the Punjab General Sales Tax Act, 1948? Held that:- Appeal allowed. Answer the question referred in the affirmative, in favour of the Union Territory of Chandigarh and against the respondent. This Court came to the firm conclusion that notwithstanding the conditions imposed by the statutory framework within which the dealer operated the transactions effected by it must clearly be regarded as sales.
|