the appropriate assessing authority accepted both these applications and on march 27 1966 issued the registration certificate with effect from 1.1.1966.
the main companytention of shri k.s.
on the proceeds of the sales made by the asses sees to the purchasing dealer between 1.1.1966 and 27.3.1966.
on the same day the agents referred hereafter as the purchasing dealer made a similar application for obtaining registration cer tificate under the central sales tax act.
the assesses impugned the validity of this order of the assessing authority by a writ petition in the high companyrt under articles 226/227 of the companystitution.
the reason given by the assessing authority for refusing this relief to the assessees was that during this period the purchasing dealer was number in possession of the registration certificate the same having been issued only on march 27 1966.
199558.94.
from the judgment and order dated 13.10.1970 of the punjab haryana high companyrt in civil writ number 1831 of 1968 .
a dealer who has applied for registration under the punjab general sales tax act 1948 before his application is al lowed are to be treated as sales to an unregistered dealer or registered dealer when the registration is effected from the date of the application ?
the assessing authority patiala rejected this claim and assessed tax amounting to rs.
3256267.35 made by them between 1 1 1966 to 31 3 1966 to the purchasing dealer.
s. sharma and a. d. mathur for the respondent.
the agents made an application on 1.1.1966 in the appropriate form for registration as a dealer under the punjab general sales tax act 1948 hereinafter called the act .
limited hereinaf ter referred to as the assessees appointed m s. rajpura biscuit companypany as their sole selling agents.
civil appellate jurisdiction civil appeal number 721 of 1972.
the assessees filed their return for the quarter ending march 31 1966 in april 1966 and claimed deductions under s. 5 2 a ii in respect of sales of the value of rs.
m s. patiala biscuits manufacturers pvt.
the judgment of the companyrt was delivered by sarkaria j. the short question involved in this appeal on certificate directed against a judgment of the high court of punjab and haryana is whether the sales made to.
s. suri for the appellants.
