LAWS(P&H)-1993-10-69

RANBAXY LABORATORIES LIMITED Vs. STATE OF PUNJAB

Decided On October 20, 1993
RANBAXY LABORATORIES LIMITED Appellant
V/S
STATE OF PUNJAB Respondents

JUDGEMENT

(1.) PETITIONER has prayed for a writ of mandamus directing the respondents to refund the purchase tax collected by them under Section 4-B of the Punjab General Sales Tax Act (hereinafter referred to as the State Act) which has since been declared to be ultra vires the Constitution by the Supreme Court in Mukerian Papers Ltd. v. State of Punjab, (1991)81 STC 152.

(2.) THE only point canvassed in this writ petition is that Section 9 (1) (b) and 24 (3) of the Haryana General Sales Tax Act which is para materia with Section 4-B of the State Act ha been declared to be ultra vires the constitution being beyond the competence of the State Legislature to enact such law as it purported to impose tax on consignment/branch transfer of the goods by the dealer to some other states. State of Haryana v. Goodyear India Ltd. (1990)76 STC 72, was followed by the Supreme Court in Mukerian Papers case (supra) which was under Section 4-B of the State Act.

(3.) IN the written statement filed, it has been pleaded that Goodyear's case (supra) and Mukerian Papers' (supra) are no longer good law in view of the judgment of the Supreme Court in Hotel Balaji and Ors. v. State of Andhara Pradesh and other, (1993)88 STC 98.