Thereafter on the basis of an audit report, the assessment was re opened by the Deputy Excise and Taxation Commissioner Appeals .
CIVIL APPELLATE JURlSDlCTlON Civil Appeal Nos 937 38 of 1975 From the Judgment and order dated 4.11.1974 of the Punjab and Haryana High Court in Govt.
The assessing authority on the basis.
The short facts necessary for the disposal of these appeal are as follows The respondent assessee supplied cement in the years 1964 65 and 1965 66 to the Punjab State Electricity Board referred to hereinafter as the Board on the basis of the certificates issued by the Board to the effect that the cement was required for use in the generation or distribution of electrical energy In the initial assessment proceedings on the basis of these certificates the sales of cement by the assessee to the Board were exempted.
Sales Tax Reference No 37 of 973 Ravinder Bana and C.V. Subba Rao for the Appellants Serv Mitter and Madan Gopal Gupta for the Respondent.
The Judgment of the Court was delivered by KANIA, J. These appeals by special leave are directed against the decision of a Division Bench of the High Court of Punjab Haryana on a reference under Section 22 of the Punjab General Sales Tax Act hereinafter referred to as the Act .
