Supreme Court of India
Pardeep Aggarbatti, Ludhiana Etc. v. State of Punjab and Ors.
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.
1 Supreme Court bench has cited this judgment.
What the Court ordered
We are of the view that the judgment under appeal is erroneous and must be set aside.
Judgment, page 5
From the headnote
Punjab General Sales Tax Act, 1948 : Schedule -Entry 16-Scope of-Appellant a registered dealer of 'Dhoop' and 'Aggarbatti '-Assessment to sales tax-Levy of sales tax on the basis that 'Dhoop' and 'Aggarbatti' were covered by· 'perfumery '-Writ challenging the levy allowed by a single Judge of the High Court-On appeal Division Bench reversed the decision of single Judge-Appeal before Supreme Court-Held the word "perfumery" in Entry No. 16 draws colour from the words 'cosmetics' and 'toilet goods' therein-So read, the word 'perfumery' in the said Entry can only refer to such articles of…
Where later benches applied it
Of those, 1 mentioned
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