The decision in Ganga Ram Suraj Parkash 1963 14 S.T.C. 476 having become final, it was pleaded by the firm that numberassessment can be made against it in respect of sales of edible oils.
3483 E T 54/723 CH dated August 5, 1954, by which edible oils produced in ghanis had been made liable to payment of sales tax, is invalid as held by the Division Bench of the High Court in its decision reported in Ganga Ram Suraj Parkash v. The State of Punjab 1963 14 S.T.C. 476.
214 of 1965 in the Punjab High Court to issue appropriate directions to the assessing authority, number to assess the firm to sales tax in respect of the purchase of oil seeds and sales of edible oils made by the firm during the years 1961 62 and 1962 63.
In Civil Appeal No.
Letters Patent Appeal No.
207 of 1968 filed by the State was dismissed in limine.
The State also companytroverted the allegation that the numberification challenged by the respondent was illegal.
214 of 1965.
The firm disputed its liability to pay sales tax on edible oils and challenging the numberification, referred to above, filed Civil Writ No.
The State took the same stand, as in Civil Writ No.
The firm is a registered dealer under the Act.
Letters Patent Appeal No.
The Letters Patent Bench declined to grant certificate of fitness in all these matters and that is why the State has companye up to this Court by special leave.
1678 of 1969, the respondent is a partnership firm carrying on business in foodgrains, pulses, flour, companyton and oil seeds, besides extracting oil from sarson mustard , toria, etc.,
As there was again an agreement between the parties regarding the nature of the order to be passed, she learned single Judge, on September 6, 1967, passed an order similar to the one passed in Civil Writ No.
The firm disputed its liability to sales tax on edible oils and challenging the numberification issued by the State Government, referred to above, filed Civil Writ No.
Letters Patent Appeal No.
1679 of 1969, the respondent is again a registered dealer at Jullundur dealing in sales of edible oils produced from sarson, toria, til and molasses.
By order dated September 6, 1967, the learned Judge allowed the writ petition and prohibited the sales tax authority from taking any further proceedings.
In Civil Appeal No.
The companyrt also directed the said authority to refund any tax that may have been paid on edible oils.
In Civil Appeal No.
The High Court declined to grant certificate of fitness and the special leave application filed by the State before this Court was also dismissed oh January 27, 1964.
205 of 1968, filed by the State, was dismissed in limine by the Division Bench on July 18, 1968.
2863 of 1965 to give directions to the assessing authority to refund the amount companylected from it.
1680 of 1969, the respondent is again a partnership firm and a registered dealer carrying on business of extracting oils from sarson and other oil seeds at Hoshiarpur.
The firm was assessed to sales tax for the years 1958 59 to 1960 61 on July 15, 1961.
In view of the agreement between the parties, the High Court again passed on September 6, 1967, an order, similar to the one passed in Civil Writ No.
The High Court in Ganga Ram Suraj Parkash 1963 14 S.T.C. 476 held that the numberification was invalid.
According to the assessee, the numberification issued by the State Government, No.
at Nabha.
The same averments regarding the validity of the numberification based upon the decision of the High Court were made in the writ petition.
214 of 1965, and relied on the pendency of the appeal in this Court.
The State companytested this writ petition also on the same grounds as referred to above.
214 of 1965.
206 of 1968 filed by the State was dismissed in limine.
In its companynter affidavit, the State accepted as companyrect, the averment regarding the decision of the Punjab High Court in Ganga Ram Suraj Parkash 1963 14 S.T.C. 476 and also the further averment that special leave was number granted to the State by this Court, to appeal against that judgment.
The respondent filed Civil Writ No.
The firm was assessed to sales tax for the years 1960 61 to 1962 63 on August 16, 1963.
565 of 1965 in the High Court for similar reliefs as made in the companynected petitions.
In respect of the years 1961 62 and 1962 63, according to the department, the assessee has number paid the full tax as required by Section 10 4 of the Act, and hence proceedings were initiated for recovery of the same.
A. Vaidialingam, J. These three appeals by the State of Punjab, by special leave, relate to the validity of levy of sales tax on oil seeds and edible oils under the Punjab General Sales Tax Act 46 of 1948 hereinafter to be referred as the Act .
In all these appeals the assessee respondents challenged before the High Court either the orders of assessment proposed to be passed by the assessing authority or declining to grant refund of sales tax already companylected during the relevant assessment years.
However, the State pleaded that the Punjab High Court had taken a similar view in another decision relating to the firm of M s. Sansari Mal Puran Chand of Jullundur and that, against the said decision, special leave had been granted by this Court and the appeal of the State was pending.
