It will be numbericed that the Hospitality Organisation was a department of the State Government of Punjab, whereas the taxing authority was the Union Territory of Chandigarh.
When the matter came to the High Court under Section 22 2 of the Punjab General Sales Tax Act seeking a direction to the Tribunal to refer the two questions earlier set out for the decision of the Court disposed of the petition on a totally new ground.
This assessment was companyfirmed by the Deputy Excise and Taxation Commissioner on first appeal and then by the Sales Tax Tribunal, Chandigarh on second appeal.
An application was made to the Tribunal to refer two questions of law said to arise out of the order of the Tribunal for the decision of the High Court.
II dated 7 3 1990 bars the assessment and recovery of the Sales Tax in the present case?
The assessment was levied under the Punjab General Sales Tax Act, 1948 hereinafter called the Act .
Ranganathan, J. The Hospitality Organisation, Punjab was running canteens at various places and it was assessed to sales tax for the assessment year 1963 64.
