Sona Knitwears vs State of Punjab and Anr.
Exemption claim in respect of sales made to registered dealers-Authenticity of Form ST-XXII and sale transactions doubtful-The high court upheld the tribunal’s view holding that the assessee was not entitled to the benefit of deduction under s.5(2)(a)(ii) of the Punjab Gen [LexDoc Id : 383418]
Raj Paul and Brothers vs State of Punjab
Classification of handkerchief-Handkerchief not a readymade garment-Handkerchief could not be regarded as ready-made garment under the Punjab General Sales Tax Act 1948. [LexDoc Id : 367933]
CC and Addl. CC vs Unistar World Trade
Confiscation of goods-Non-application of mind while ordering immediate release-The appeal against the Single Judge's order of releasing the goods immediately, without specifying any reason for the same, was allowed. The goods wer [LexDoc Id : 355222]
