This claim has been rejected by the taxing authorities and the High Court and hence these appeals.
Kapil Sibal, Additional Solicitor General, S.P. Goel, A. Subba Rao, C.V.S. Rao, Mahabir Singh, Bishambher Lal and C. Dua for the Respondents.
From the Judgment and Order dated 3.2.
1981 of the Punjab and Haryana High Court in L.P.A. No.
CIVIL APPEELATE JURISDICTION Civil Appeal No.
The writ petitions have been filed directly in this Court in view of a learned single Judge of the High Court having decided the issue against the assessees as early as 25.11.
The Judgment of the Court was delivered by RANGANATHAN, J. 1.
1980 in C.W.P. 1227/80, which was also affirmed by a Division Bench later The Act is a much amended one and Some of its provi sions have been recently amended with retrospective effect from 27th May, 1971 a point of time when actually a prede cessor Act the Punjab General Sales Tax Act, 1948 had been in force.
6202 NT of 1983.
Raja Ram Aggarwal, Arvind Minocha, H.K. Singh, S.K. Bagga, S.C. Patel and S.K. Gambhir for the Appellants.
He then sold the manufactured goods to dealers who, in turn, exported those goods out of India.
He then manufactured certain goods in the State with the aid of said raw materials.
128of 1981.
On these facts, it is claimed, the assessee is number liable to pay the purchase tax on the raw materials imposed under s. 9 1 of the Act.
