Supreme Court of India
M/s. Mathra Prashad and Sons. v. State of Punjab
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
1 Supreme Court bench has cited this judgment.
What the Court ordered
In the result, the appeal succeeds, and ie allowed with coats.
Judgment, page 14
From the headnote
Sales Tax-Exemptions-Notification is8'Ueil after com mencement of financial 11ear-Whether effective from ilate of notification or trom eommenctment of financial year-East Punjab Genera Sales Tax Act, 1948 ( . P. of 1948). ss. 4,5,6, 10,11-Notification dated Sepltmber 27, 19ti4. Section 6( I) of the East Punjab General Sales Tax Act, 1948, provided that no tax shall be payable on the sale of goods specified in the Schedule to the Act and that no dealer shall charge sale~ tax on the sale of goods which were "declared tax-free from time to time". Sub-section (2) of s. 6 empowe"d the State
Where later benches applied it
Of those, 1 referred to
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