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Punjab Khandsari Udyog And Ors. vs The Additional Excise And Taxation ... on 7 April, 1982 cites

M/S. Modi Spinning & Weaving Mills Co., ... vs Commissioner Of Income-Tax, Punjab & ... on 5 October, 1964

5. With illimitable fairness, Mr. Harbhagwan Singh, the learned Advocate-General, Haryana, stated that the Polestar Co. Ltd.'s case [1978] 41 STC 409 (SC) now covers the field. The rather half-hearted attempt he made to distinguish the said case was on the ground that apparently in the Supreme Court case the registration certificate and the declaration forms were made under the earlier existing statute which was later amended whilst in the present case, even when the registration certificate was granted in the year 1965 as also the corresponding declaration forms were both contrary to the amendment in the Act, which had been made earlier in the year 1963. On these premises, it was sought to be contended that the petitioners should be debarred from deriving any benefit therefrom.
Supreme Court of India Cites 19 - Cited by 79 - M Hidayatullah - Full Document

Fancy Nets And Fabrics vs The State Of Punjab And Anr. on 5 May, 1971

Accordingly, the answer to the aforesaid question No. 1 was rendered in the negative, i.e., in favour of the assessee and against the department. Whilst holding so, the Full Bench affirmed two earlier Division Bench judgments taking the same view in the State of Haryana and Anr. v. Karnal Gur and Khandsari Industries [1972] 30 STC 423, and Fancy Nets and Fabrics v. The State of Punjab [1971] 28 STC 433.
Punjab-Haryana High Court Cites 14 - Cited by 3 - Full Document
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