BIRLA TYRES Vs. STATE OF PUNJAB

JUDGEMENT

(1.) This order shall dispose of Civil Writ Petition Nos. 14325 of 2002 and 2794 of 1993 as identical issue has been raised in both the petitions. CWP No.2794 of 1993 has been filed by M/s M.R.F.Limited. However, facts have been extracted from CWP No.14325 of 2002.

(2.) Brief facts as narrated in CWP No.14325 of 2002 are that prior to 9.11.1990, the rate of sales tax on motor tyres/tubes was 12 paise in a rupee and 8 paise in a rupee on tractor tyres and tubes.

(3.) Learned counsel for the petitioner submitted that the Respondent-State had issued Notification No.S.O.50/P.A.46/48/S- 5/82 dated the 2 nd December, 1982 whereby rate of tax on goods specified in Schedule 'A' to the Act was to be twelve paise in a rupee on motor tyres and tubes and eight paise in a rupee on tractor tyres and tubes and according to the same, the motor tyres and tubes and tractor tyres and tubes were exigible to tax at the rate of twelve paise in a rupee and eight paise in a rupee respectively. However, vide Annexure P.1, notification No.S.O.57/P.A.4648/s.5/90 dated 9.11.1990 was issued whereby the aforesaid rate was reduced to nine paise in a rupee on motor tyres and tubes till 31.3.1992. Vide notification No. S.O.P.A.46/48/S.S./90 dated 28.12.1990, the rate was reduced to six paise in a rupee on tractor tyres and tubes.