Supreme Court of India
The Punjab State, Chandigarh v. Sansari Mal Puran Chand
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From the headnote
East Punjab General Sales Tax Act 46 of 1948, ss. 5 and 6(2) Whether s. 5 as amended by East Punjab Act 19 of 1962 effective in imposition of Sal.es Tax on Essential goods prior to amendment of Art. 286(3) of the Constitution and repeal of s. 3 of Central Act 52 of 1952. The respondents were dealers assessable to sales tax under. the East Punjab General Sales Tax Act, 1948, and, in respect of the assessment years 1955-56 to 1957-58, lhey claimed an exemption from tax on sales of edible oil produced by them in ghanis run by mechani- cal process. The assessing authority rejected this ciaim on
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