ARVIND JULKA Vs. STATE OF PUNJAB

JUDGEMENT

(1.) This is a bunch of nine writ petitions, involving common questions of facts and law, therefore, the same are being disposed of by a common order. However, for the sake of reference, the facts are taken from C.W.P. No. 16396 of 2005.

(2.) This petition has been filed by three petitioners, who are engaged in the business of flour mills, having five or more roll bodies installed in their flour mills. The case of the petitioners is that keeping in view the pathetic financial condition of the flour mills in the State of Punjab, vide notification dated 12.11.2001, an amendment was carried out in Schedule 'B' appended to the Punjab General Sales Tax Act, 1948 (for short, 'the 1948 Act'), whereby new entry No. 18 (a) was inserted which exempted purchase of wheat for processing by the roller flour mills with five or more installed roller bodies from payment of tax. The relevant entry is extracted below:

(3.) It is further pleaded that in the neighbouring States, i.e, Himachal Pradesh and Jammu & Kashmir, the flour mills are enjoying exemption from payment of purchase tax on wheat and even in the State of Punjab, while exempting flour mills from payment of purchase tax on wheat, the flour mills were granted exemption from payment of market fee and Rural Development Fund.