STATE OF PUNJAB Vs. UNION OF INDIA

JUDGEMENT

(1.) BEFORE the High Court [Union of India v. State of Punjab [1974] 34 STC 394 (PandH)], the following two questions came up for consideration :

(2.) THE first question according to the High Court was concluded by the view taken by this Court in State of Tamil Nadu v. Thirumagal Mills Ltd. [1972] 29 STC 290; AIR 1972 SC 1148, and in State of Andhra Pradesh v. H. Abdul Bakshi and Brothers [1964] 15 STC 644; AIR 1965 SC 531. This aspect of the matter has not been seriously disputed and indeed cannot be dispute. On the second question, there remains little for consideration.

(3.) THAT was also the view of the High Court. The appeal, therefore, is dismissed but no order as to costs.