1968 (11) TMI 88 - HC - VAT and Sales Tax

Summary

The High Court allowed the Letters Patent appeal challenging an order under the Punjab General Sales Tax Act, 1948. The Supreme Court upheld the decision of the Additional Deputy Excise and Taxation Commissioner, Punjab, leading to the quashing of the impugned order by the joint Excise and Taxation Commissioner, Punjab. The order of the Additional Deputy Excise and Taxation Commissioner was restored, and the order of the Single judge was set aside.