MANJIT GENERAL STORE Vs. PUNJAB STATE

JUDGEMENT

(1.) THIS reference has been made by the Sales Tax Tribunal, Punjab Chandigarh at the instance of the assessee under section 22(1) of the Punjab General Sales Tax Act, 1948 (for short, 'the Act) arising out of its order dated 22.4.1996 in Appeal No.227 of 1994-95, for the assessment year 1991-92. The main question referred is whether handkerchiefs are cotton fabrics under Item 30 of Schedule 'B' of the Act and are , thus, exempt from payment of sales tax. The Tribunal held the handkerchiefs not to be cotton fabrics . The reference was called out for hearing. None has appeared to assist the court on behalf of the assessee. In absence thereof, we do not consider it appropriate to give an opinion on the reference. The same is, thus, returned unanswered.