Supreme Court of India
Satnam Overseas(export)through its Partner Etc. Etc. v. State of Haryana and Anr. Etc. Etc.
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.
What the Court ordered
We hold that the amendment to the definition of 'turnover' in clause (p) of Section 2 and of Section 6 does not affect the position when H Section 9 is part of the statute.
Judgment, page 20
From the headnote
Haryana General Sales Tax Act, 1973 I Punjab General Sales Tax Act, 1948-Section 9, Sections 2(p), 6, 15, 15- and 17 (as amended by Haryana Act 4of1991) and Section 40 I Section 4 and 4- -Purchase tax-On paddy meant for export of rice procured therefrom-Exemption from tax granted under Section 9 (J)(b)-Levy of tax after amendment of Sections 2(p), 6, 15 and 15- with retrospective effect and omission of Section 9-However during the relevant assessment year Section 9 existed-Propriety of the levy-Held, In the specified circumstances in which charge of purchase tax on the raw material is…
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