PUNJAB STATE ELECTRICITY BOARD Vs. STATE OF PUNJAB

JUDGEMENT

(1.) THE Punjab State Electricity Board, Patiala (hereinafter referred to as the petitioner), is a registered dealer in the State of Punjab both under the State and the Central Sales Tax Acts.

(2.) THE petitioner carries on the business of generation and distribution of electricity and for that matter installs electric towers, poles, etc. and constructs power houses and allied buildings.

(3.) THE petitioner purchased cement worth Rs. 6,03,559. 21 and other materials worth Rs. 66,569 for use in generation and distribution of electric energy against C forms in the course of inter-State trade and paid 2 per cent sales tax thereon during the year 1964-65.