PREM PAYARI AGGARWAL Vs. PUNJAB STATE

JUDGEMENT

(1.) THIS order will dispose of Sales Tax Reference Nos. 4 of 1965 and 4-A of 1965. One common question of law has been referred by the Financial Commissioner in pursuance of the orders of this Court dated the 13th February, 1964, passed in general Sales Tax case No. 9 of 1962 and General Sales Tax Case No. 10 of 1962.

(2.) IT may be pointed out that while refering the question of law, the learned financial Commissioner has not stated the case as required by Section 22 (3) of the Punjab General Sales Tax Act, 1948. In order to enable us to answer a question of law effectively, it is the duty of the Financial Commissioner to state the case properly. However, we have not thought it fit to send the cases back to the financial Commissioner to enable him to restate them properly because the question that has been referred to us is a pure question of law and does not depend, for the its determination, on the facts of both the cases.

(3.) THE question of law, that has been referred to us, is as follows: