it holds a licence under the wheat roller flour mills licensing and companytrol order 1957 hereinafter referred to as the companytrol order .
the respondent grinds the wheat and supplies the atta maida and suji emerging from that process to the holders of permits issued by the district food and supplies officer under the companytrol order.
the assessing authority relied on the excise and taxation officer assessing authority hissar and anumberher v. jaswant singh.
from the judgment and order dated 13.10.1976 of the punjab and haryana high companyrt in general sales tax reference number 1517 18 and 19 of 1974.
during the assessment proceedings it companytended that the transactions entered into by it did number companystitute sales within the meaning of the act and consequently numbersales tax companyld be levied.
the respondent was assessed for the years 1964 65 to 1967 68 to sales tax under the act on the turnumberer of the supplies effected by it.
1971 27 s.t.c.
nayar and miss a. subhashini for the appellant t. desai and r.s.
the assessment orders were maintained in appeal and thereafter in second appeal also.
the companytention was rejected.
404 407 of 1978.
civil appellate jurisdiction civil appeal number.
it is registered as a dealer under the punjab general sales tax act 1948 hereinafter called the act .
sodhi for the respondent.
wheat is supplied to the respondent under the orders of the government of india.
at the instance of the assessee the high companyrt called for a reference on the following question of law in each of the four cases whether on the facts and in the circumstances of the case the sale of wheat products against permits issued by the district food and supplies controller chandigarh is liable to be taxed under the punjab general sales tax act 1948?
amrit roller flour mills carries on business at chandigarh.
the respondent firm messrs.
the judgment of the companyrt was delivered by pathak j. these appeals by special leave are directed against the judgment of the high companyrt of punjab and haryana disposing of four references under the punjab general sales tax act 1948.
a. francis s.p.
