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STATE OF PUNJAB & ORS. versus M/S SANKESHWAR HOSIERY INDUSTRY

Citation: [2008] 4 S.C.R. 609 · Decided: 07-03-2008 · Supreme Court of India · Bench: S.H. KAPADIA · Disposal: Dismissed

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Judgment (excerpt)

I I 
[2008] 4 S.C.R. 609 
-ยท 
STATE OF PUNJAB & ORS. 
A 
v. 
MIS. SANKESHWAR HOSIERY INDUSTRY 
(Civil Appeal No. 1816 of 2008) 
MARCH 7, 2008 
B 
[S.H. KAPADIA AND B. SUDERSHAN REDDY, JJ.] 
Punjab General Sales Tax rules, 1949 -
r. 29 (xii) -
Deduction from taxable turnover - Permissibility- Held: Such 
deduction permissible. 
c 
State of Punjab and Ors. etc. etc. v. Mis. Perfect 
Synthetics etc. etc. - 2008 (4) SCR 582 - relied on. 
CIVILAPPELLATE JURISDICTION : Civil Appeal No. 1816 
of2008 
D 
From the Judgment and Order dated 18.8.2006 of the High 
Court of Punjab and Haryana at Chandigarh in C.W.P. No. 
12760/2006 
Mahabir Singh, S. Ganesh, Dalip Singh Brar, Ajay Pal, 
E 
Nikhil Jain, S.P. Singh Chauhan, Sanjay Jain, Ashok Kumar 
Singh, Surender Dutt Sharma, Naresh Kr. Gaur, S.B. Meitei, 
See raj Bagga, S. Bagga and M .P. Devnath for the appearing 
parties. 
... 
y 
The Judgment of the Court was delivered by 
F 
KAPADIA, J. Leave granted. 
In view of our decision in the case of State of Punjab & 
Others etc. etc. v. iVi/s. Perfect Synthetics etc. etc. - Civil 
Appeal No.1072 of 2008, the civil appeal is dism;ssed witli nc 
( ~ 
order as to costs. 
~-
K.K.T. 
Appea! 'j ,sr.1iss.::โ€ข 
609