PUNJAB COMMUNICATIONS LTD Vs. STATE OF PUNJAB

JUDGEMENT

(1.) Are liquidated damages levied for delay in the supply of goods liable to be deducted from the sale price while levying sale tax under the Central Sales Tax Act, 1956 This is the short question that arises for consideration in this case.

(2.) A few facts may be noticed.

(3.) The petitioner is a registered dealer. It filed the return for the accounting year 1988-89. It showed a gross turnover of Rs. 19,36,45,633.20 and inter State sales at Rs. 19,18,71,474.50. The Assessing Authority examined the matter. Vide order dated 31st May, 1994 it raised an additional demand of Rs. 1,25,190.00. The petitioner filed an appeal. It was dismissed by the Appellate Authority vide order dated 21st December, 1994. The Sales Tax Tribunal confirmed the order on 29th October, 1996. The petitioner, then, filed an application under Section 22 of the Punjab General Sales Tax Act, 1948 seeking a reference to this court. The application was dismissed vide order dated 23rd August, 1999. Hence this petition under Section 22(2) for a direction to the Sales Tax Tribunal to refer the question to this Court.