Supreme Court of India
State of Punjab v. M/s. Jullunder Vegetables Syndicate
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.
3 Supreme Court benches have cited this judgment.
What the Court ordered
We hold that the High Court was right in holding that the assessment order on the dissolved firm could not be supported under the provisions of the Act.
Judgment, page 8
From the headnote
East Punjab General Sales Tax Act ( 46 of 1948), s. 16 and Eau Punjab General Sales Tax Rules, 1949, r. 40-Assessment of dissolved firm lVith respect to hs predissolution turnover-Validity. The respondent firm was assessed to sales-tax in 1953 but th_e order was set aside by the Financial· commissioner, because, the authority ~ho made the assessment had no jurisdiction to do so. Fresh proceedings were then started for assessment, but the respondent firm was dissolved before the proceedings were initiated. The Sales-tax Officer however made the assessment. The turnover and tax were reduced on
Authorities it was built on
Where later benches applied it
- 2015 Shabinaabraham & Ors. v. Collector of Central Excise & Customs
- 2022 Maniben Maganbhai Bhariya v. District Development Officer Dahod & Ors.
- 1985 Deputy Commissioner of Sales-tax, (law) Board of Revenue (taxes), Ernakulam v. Messrs K. Kelukutty
Of those, 1 relied on · 2 mentioned
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