LAWS(P&H)-2006-4-358

REGULAR TRADERS Vs. STATE OF PUNJAB AND ORS

Decided On April 25, 2006
Regular Traders Appellant
V/S
State Of Punjab And Ors Respondents

JUDGEMENT

(1.) The petitioner has approached this Court by filing the present petition under Section 9(2) of the Central Sales Tax Act, 1956 (for short, "the 1956 Act") read with Section 22(2) of the Punjab General Sales Tax Act, 1948 (hereinafter referred to as, "the 1948 Act"), seeking reference of questions of law for opinion of this court, arising out of the order of the Sales Tax Tribunal, Punjab, dated March 27, 1991 for the assessment year 1973-74.

(2.) Even though, in the present petition, the petitioner has framed nine questions of law, but at the time of hearing he pressed only question No. 9, which is extracted below:

(3.) To buttress the arguments, the petitioner cited a Division Bench judgment of this Court in State of Haryana v. Liberty Footwear Company, 2006 145 STC 532 to state that the question similar to one, which is sought to be raised by the petitioner in the present petition, has already been answered in the abovesaid case in favour of the assessee and against the Revenue.