AKASH ENGINEERS Vs. STATE OF PUNJAB AND OTHERS

JUDGEMENT

(1.) This order shall dispose of two petitions bearing CWP Nos. 17072 and 17074 of 2015 as according to learned counsel for the parties, the issues involved herein are identical. For brevity, the facts are being extracted from CWP No. 17072 of 2015.

(2.) In this writ petition filed under Articles 226/227 of the Constitution of India, the petitioner(s) has prayed for issuance of a writ in the nature of certiorari for quashing the orders dated 8.4.2015 (Annexure P-4) and dated 11.5.2015 (Annexure P-6). Further, a writ of mandamus has been sought directing respondent No.2 to refund Rs. 5,19,459/- along with interest due to the petitioner vide order dated 10.10.2014 (Annexure P-2).

(3.) A few facts necessary for adjudication of the present writ petition as narrated therein may be noticed. The petitioner is engaged in the business of manufacture and sale of Hand Tools etc. For the assessment year 2010-11, the petitioner filed the quarterly returns as well as the annual statement. The petitioner purchased raw material within the State of Punjab after payment of tax. The goods manufactured are sold in the course of interstate trade and commerce.