For the purpose of its business it acquires companyton from companymission agents.
81 of 1965 and 540 of 1965 relate to purchase tax on companyton.
They purchase companyton from various dealers in Punjab and outside for the manufacture of yarn and cloth.
The appellants in both the appeals filed petitions under Art.
The appellant in Civil Appeal No.
Appeals by special leave from the judgments and orders dated March 30, 1961 of the Punjab High Court in Civil Writ Nos.
540 of 1965 is a limited companypany carrying on the business of producing and selling yarn.
39 43 of 1965 .
Appeal from the judgment and order dated May 2, 1963 of the Punjab High Court in Letters Patent Appeal No.
Appeal from the judgment and order dated February 18, 1963 of the Punjab High Court in Civil Writ No.
Hence the appeals.
Appeals from the judgment and order dated December 15, 1959, of the Punjab High Court in Civil Writ Nos.
226 of the Constitution in the High Court of Punjab questioning the validity of the relevant provisions of the Act and for appropriate reliefs.
C. Setalvad, R. K. Garg and S. C. Agarwala, for the appellants In C.As.
526, 527 and 529 of 1964 .
467, 473, 476, 474 and 477 of 1960 respectively.
827, 826 and 823 of 1959 respectively.
The Excise and Taxation Officer, Hissar, by his order dated November 29, 1961, assessed the appellant to purchase tax for the assessment year 1958 59 in respect of the companyton purchased by it and so too on January 27, 1962, he had taken proceedings for making assessment to purchase tax for the assessment year 1959 60 in respect of the same companymodity.
They purchase steel scrap and steel ingots and companyvert them into rolled steel sections.
The appellants carry on business in rolling steel at Gobindgarh.
540 of 1965.
39 to 43 of 1965.
The Judgment of the Court was delivered by Subba Rao, C.J. The decision on these appeals depends upon the interpretation of the relevant provisions of the Punjab General Sales Tax Act, 1948 Punjab Act 46 of 1948 , as amended by Punjab Act 7 of 1958, relating to three categories of goods, namely, oil seeds, iron and companyton.
526, 527 and 529 of 1964 carry on business at Moga in Punjab and each owns an oil mill They purchase oil seeds and, after crushing the same in their oil mills, sell the oil and the residual oil cake.
It is a registered dealer under the Act.
81 of 1965.
81 and 540 of 1965 .
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
T. Desai and O. C. Mathur, for the appellants in C.As.
The facts may be briefly stated.
The appellants filed petitions under Art.
The Amending Act imposed a purchase tax of 2 on the purchase of oil seeds for the use in the manufacture of goods for sale.
They are registered dealers under the Act.
Civil Appeals Nos.
526,527 and 529 of 1964.
226 of the Constitution in the High Court for appropriate writs for quashing the orders of the assessing authorities and for prohibiting them from levying purchase tax on the goods purchased and for refund of the tax illegally companylected from them.
On June 23, 1959, the Excise and Taxation Officer, Ferozepore, the 3rd respondent ill the said appeals, issued numberices to the 3 appellants assessees to the effect that they did number submit their returns for the year ending 1958 59 and failed to pay purchase tax in respect thereof and asked them to show cause why they should number be prosecuted for the said default.
Civil Appeals Nos.
Civil Appeal No.
Civil Appeal No.
81 of 1965 are the trustees of Birla Education Trust.
They own a companyton and textile mill, Bhiwani.
The said writ petitions were dismissed by a Division Bench of the High Court.
526, 527 and 529 of 1964 .
Hence the appeals.
81 of 1965 .
A Division Bench of the High Court heard the petitions, along with other companynected petitions, and dismissed the petitions of the appellants so far as they related to purchase tax on oil seeds.
Under the Act, the assessing authority imposed purchase tax at the rate of 2 on the purchase of steel scrap and steel ingots made by them during the period April 1, 1958 to March 31, 1959 for making rolled steel section and selling the same.
Ganapathy Iyer and R. N. Sachthey, for the respondents in C.A. No.
The appellants filed 3 petitions under Art.
Appeals Nos.
540 of 1965 .
Civil Appeals Nos.
Hence the appeals.
226 of the Constitution in the High Court questioning the validity of the said orders.
39 43 of 1965 .
Ganapathy Iyer and R. N. Sachthey, for the respondents in C. A. Nos.
206 of 1962.
155 of 1963.
Hardev Singh and R. N. Sachthey, for the respondents in As.
P. Malhotra and R. N. Sachthey, for the respondents in A. No.
39 to 43 of 1965 relate to purchase tax on iron.
This was in addition to the sales tax leviable on the sales of oil and oil cake.
By ,in order dated March 11, 1962, the District Taxation Officer, Hissar, imposed purchase tax on the appellants in respect of the companyton purchased by them for the assessment years 1958 59 and 1959 60.
The appellants in Civil Appeal No.
Rameshwar Nath and Mahinder Narain, for the appellants in As.
The assessees in.
