PUNJAB BREWERIES LIMITED Vs. STATE OF PUNJAB

JUDGEMENT

(1.) This judgment shall dispose of General Sales Tax References (for Short 'Reference') No. 23 and 24 of 1985. Reference No. 23 is under the Punjab General Sales Tax Act and Reference No. 24 is under the Central Sales Tax Act. Assessment year is 1979-80. The factual position is the same. The Presiding Officer, Sales Tax Tribunal (hereinafter referred to as the Tribunal) Punjab, has referred to this Court the following question of law for its opinion:

(2.) The facts:

(3.) M/s Punjab Breweries Limited, Ludhiana, (hereinafter referred to as the 'dealer') is a registered dealer engaged in manufacture and sale of beer etc. The Assessee filed his quarterly returns showing gross turnover at Rs. 1,81,59,219.56. The deductions were claimed in respect of sales-tax of free goods and sales made to the registered dealers. The Assessing Authority Ludhiana,--vide its order dated 12th April, 1982, assessed the dealer to sales tax including penalty and interest at Rs. 5,23,262.35 for the assessment year 1979-80 under the Punjab General Sales Tax Act and to Central sales-tax including penalty and interest at Rs. 9,266.99. Assistant Excise and Taxation Commissioner, Ludhiana, exercising the powers of Commissioner (hereinafter referred to as the Revisional Authority) in its revisional jurisdiction initiated the proceedings to examine the legality of propriety of the assessment orders framed by the Assessing Authority. Ludhiana. It was discovered that the dealer did not include sale price of bottles supplied with beer in the gross turnover and that the dealer was liable to pay sales tax at the rate of 10 percent under the Punjab General Sales Tax Act (hereinafter referred to as the State Act) and the Central Sales Tax Act (hereinafter referred to as the 'Central Act'). Revisional Authority, Ludhiana,--vide its order dated 25th February, 1983 created additional demand of Rs. 1,08,900 and Rs. 2,43,563 under the State Act and the Central Act respectively. The dealer filed two applications for revision before the Tribunal under the State Act and the Central Act. The Tribunal,--vide its order dated 19th September, 1983 partly allowed the revision applications. The dealer filed reference applications under Section 22(1) of the State Act claiming five questions of law to be referred which according to him, arose out of the order of the Tribunal. The Tribunal, however, referred only one question of law which has been reproduced at the outset.