Supreme Court Allows State's Appeal, Sets Aside High Court Judgment in Punjab Sales Tax Case Over Deduction on Cotton Seed Sales. Cotton Seeds Obtained After Ginning Held Not Same as Unginned Cotton for Purchase Turnover Deduction Under Section 5(2)(a)(vi) of Punjab Sales Tax Act, 1948.
27 Feb 1969The Supreme Court considered whether a dealer was entitled under the Punjab Sales Tax Act, 1948 to deduct from his purchase turnover the sale price of...




