AGGARWAL IRON STORE Vs. STATE OF PUNJAB

JUDGEMENT

(1.) Assessee has filed this petition under Section 22(3) of the Punjab General Sales Tax Act, 1948 (hereinafter referred to as 'the Act') seeking a mandamus directing the Sales Tax Tribunal, Punjab, Chandigarh (hereinafter referred to as 'the Tribunal') to refer the following five questions of law for the opinion of this Court :-

(2.) Application filed under Section 22(1) of the Act has been dismissed by the Tribunal holding that the questions claimed by the assessee were of fact and no referable question of law arose from the order of the Tribunal.

(3.) After hearing the counsel for the parties and going through the order of the Tribunal, we are of the opinion' that questions 1 and 2 are of fact and do not arise from the order of the Tribunal and question No. 5 is consequential and, therefore, need not be referred as such. Questions 3 and 4 arc questions of law as they require interpretation of Section 11 of the Act. Counsel for the parties have not cited any direct judgement of either the Supreme Court of India or of this Court. Thus, questions 3 and 4 do arise from the order of the Tribunal and, accordingly, we direct the Tribunal to refer questions 3 and 4, reproduced in the earlier part of the judgement, for the opinion of this Court along with the statement of the case.