Pathak, CJI These appeals arise out of writ petitions filed in the High Court of Punjab and Haryana challenging assessments made under the Punjab General Sales Tax Act.
The respondent also purchases companyton as a companymission agent for other principals.
The facts obtaining in these appeals are materially similar, and therefore the facts set forth in State of Punjab v. Messrs. Aryavarta Industries Civil Appeal Nos.
Letters Patent Appeals filed by the State of Punjab were dismissed by the Division Bench of the High Court.
Purchase tax became leviable with effect from 1 April, 1960, and the tax was imposed at the point of first purchase by a dealer.
The respondent Messrs. Aryavarta Industries Private Ltd. carries on business in the State of Punjab at Abohar in the district of Ferozepur.
409 to 467 of 1975 , which treated as the leading case in the High Court need alone be stated.
