# · STATE OF PUNJAB & ORS v. MIS. SANKESHWAR HOSIERY INDUSTRY

- **Citation:** [2008] 4 S.C.R. 609
- **Court:** Supreme Court of India
- **Decided:** 2008-03-07
- **Case number:** Civil Appeal No. 1816 of 2008
- **Bench:** S.H. Kapadia, B. Sudershan Reddy
- **Source:** https://unisonlegal.in/judgment/supreme-court-of-india/state-of-punjab-ors-v-mis-sankeshwar-hosiery-industry-24800
- **Pages:** 1

## Headnote

Punjab General Sales Tax rules, 1949 -
r. 29 (xii) -
Deduction from taxable turnover - Permissibility- Held: Such
deduction permissible.
c
State of Punjab and Ors. etc. etc. v. Mis. Perfect
Synthetics etc. etc. - 2008 (4) SCR 582 - relied on.

## Text

I I
[2008] 4 S.C.R. 609
-·
STATE OF PUNJAB & ORS.
A
v.
MIS. SANKESHWAR HOSIERY INDUSTRY
(Civil Appeal No. 1816 of 2008)
MARCH 7, 2008
B
[S.H. KAPADIA AND B. SUDERSHAN REDDY, JJ.]
Punjab General Sales Tax rules, 1949 -
r. 29 (xii) -
Deduction from taxable turnover - Permissibility- Held: Such
deduction permissible.
c
State of Punjab and Ors. etc. etc. v. Mis. Perfect
Synthetics etc. etc. - 2008 (4) SCR 582 - relied on.
CIVILAPPELLATE JURISDICTION : Civil Appeal No. 1816
of2008
D
From the Judgment and Order dated 18.8.2006 of the High
Court of Punjab and Haryana at Chandigarh in C.W.P. No.
12760/2006
Mahabir Singh, S. Ganesh, Dalip Singh Brar, Ajay Pal,
E
Nikhil Jain, S.P. Singh Chauhan, Sanjay Jain, Ashok Kumar
Singh, Surender Dutt Sharma, Naresh Kr. Gaur, S.B. Meitei,
See raj Bagga, S. Bagga and M .P. Devnath for the appearing
parties.
...
y
The Judgment of the Court was delivered by
F
KAPADIA, J. Leave granted.
In view of our decision in the case of State of Punjab &
Others etc. etc. v. iVi/s. Perfect Synthetics etc. etc. - Civil
Appeal No.1072 of 2008, the civil appeal is dism;ssed witli nc
( ~
order as to costs.
~-
K.K.T.
Appea! 'j ,sr.1iss.::•
609