M/S Indian Sucrose Ltd vs State Of Punjab And Others on 20 January, 2010
The Division Bench of the Patna High Court in
New India Sugar Mills's case (supra) has taken the view that two taxation on
the same commodity or person could be imposed by different enactments,
which has been reversed. According to the learned counsel it cannot be
justified by keeping in view the different objects of both the statutes.