METI RAM SONS Vs. STATE OF PUNJAB

JUDGEMENT

(1.) The only controversy raised in this petition is, whether the petitioners, who are registered dealers under the Sales Tax Act, are liable to pay purchase tax on the purchase of agricultural produce made directly from the grower thereof or his family members.

(2.) This writ petition is to be dismissed in view of ration of the decision of the Supreme Court in Jagatjit Sugar Mills v. State of Punjab,1995 1 SOC 67and of this Court in CWP 661 of 1984. Now, M/s. Morinda Co-operative Sugar Mills Ltd v. Assessing Authority, 1995 111 PunLR 445. So ordered. Petitioners be informed of the order passed.