TARSEM LAL SHAM LAL Vs. STATE OF PUNJAB

JUDGEMENT

(1.) IN this set of four petitions (C. W. P. Nos. 6780 of 1976, 4380 of 1976, 575 of 1977 and 8345 of 1976), the only point that falls for determination is the challenge to the vires of Section 8 (1), (2), (2a) and Section 9 (2) and 9 (3) of the Central Sales Tax Act, 1956.

(2.) IT is unnecessary to advert to the facts, because the learned counsel for the petitioners have very fairly conceded that the matter now stands concluded against them by the judgments of their Lordships of the Supreme Court as also by the Full Bench of this Court. It is not disputed that the vires of Section 8 (2) (b) and of Section 9 of the Central Sales Tax Act were upheld by their Lordships of the Supreme Court in State of Tamil Nadu v. Sitalakshmi Mills Ltd. [1974] 33 S. T. C. 200 (S. C. ). An earlier judgment reported as State of Madras v. N. K. Nata-raja Mudaliar [1968] 22 S. T. C. 376 (S. C.) had similarly repelled the challenge of unconstitutionality against Section 8 (2), (2a) and Sub-section (5) of the said section. Again a Full Bench of this Court in Tek Chand Daulat Rai v. Excise and Taxation Officer, Ferozepore [1972] 29 S. T. C. 585 at 603 (F. B.), has upheld the constitutionality of Section 8 of the Central Sales Tax Act as a whole.