AMRITSAR SWADESH WOOLEN MILLS Vs. STATE OF PUNJAB

JUDGEMENT

(1.) BY this order we are disposing of C. W. P. No. 13266 of 1995 and CWP Nos. 11034 of 1988, 10325 of 1990 and 9361 of 1994 as well as General Sales Tax Reference No. 36 of 1986 because in all these cases, an identical issue relating to the interpretation of the provisions of Section 4b and related provisions of the Punjab General Sales Tax Act, 1948 is involved. The General Sales Tax Reference relates to the assessment year 1975-76. The Sales Tax Tribunal, Punjab referred the following question for decision of the High Court:

(2.) THE aforesaid question was referred by the Tribunal on the basis of order dated 7. 6. 1979 passed by the Assessing Authority imposing purchase tax and penalty on the petitioner for the assessment year 1975-76 in respect of the goods manufactured by the petitioner. The Assessing Authority, Amritsar, held that the petitioner was liable to pay purchase tax on various goods purchased by it for manufacture of Shoddy Woolen Blanket Cloth. The Appellate Authority upheld the order of the Assessing Authority and the Sales Tax Tribunal also concurred with the views expressed by the Assessing Authority and the Appellate Authority. CWP No. 11034 of 1988 relates to the assessment year 1978-79. According to the petitioner, it has purchased woolen waste, colours, chemicals, bleaching oil, packing materials, paper tubes and yarn etc. , which are goods other than those specified in Schedule - B of '1948 Act', for manufacture of Shoddy Woolen Blankets and out of total production, goods worth Rs. 60,19,741/- were exported outside the territory of India. Notwithstanding this, the Assessing Authority declined to grant exemption to the petitioner from payment of purchase tax and passed order dated 4. 10. 1988 on the basis of the order passed in revision relating to the assessment year 1975-76. By making reference to General Sales Tax Reference No. 36 of 1986, the petitioner has pleaded that once the Tribunal had referred the question of law to the High Court, there was no justification for the Assessing Authority to levy purchase tax on the petitioner.

(3.) IN CWP. No. 9361 of 1994, the petitioner has questioned the levy of purchase tax for the assessment year 1980-81. Grounds of challenge to the order of assessment etc. are identical to those raised in CWP No. 11034 of 1988. CWP No. 13266 of 1995 relates to the assessment year 1981-82. During this year, the petitioner is said to have exported Shoddy Woolen Blankets worth Rs. 2,59,89,339/- and has claimed exemption from payment of tax on the premise that in respect of the goods exported by it, the petitioner is not liable to pay purchase tax and the, authorities constituted under the 'act of 1948' have illegally levied such tax.