PUNJAB BREWERIES LIMITED Vs. STATE OF PUNJAB

JUDGEMENT

(1.) BY this order, we are deciding the abovementioned two writ petitions and seven reference applications filed by the petitioner because the issues of fact and the questions of law raised and/or sought to be raised in these cases are more or less identical.

(2.) A perusal of the record of the writ petitions, reference applications and the ord; roduced by the learned counsel for the parties shows that the petitioner is engaged in the business of manufacture of beer in the brewery set up by it at Focal Point, Ludhiana in pursuance of the licence granted under the Punjab Excise Act. The goods manufactured by it are sold to L-i licensees (wholesalers) in sealed bottles who, in turn, sell them to the retailers. The last transaction of sale of beer is between the retailers and the consumers. The petitioner is a registered dealer under the Punjab General Sales Tax Act, 1948 (hereinafter referred to as "the State Act") and also under the Central Sales Tax Act, 1956 (hereinafter referred to as "the Central Act" ). It is being assessed under both the Acts.

(3.) I am afraid, the instant case is not one of "bailment" as was the finding given in the judgment of the Allahabad High Court reported in [1972] 29 STC 69 (Dyer Meakin Breweries v. Commissioner of Sales Tax, U. P.) relied upon by the learned counsel for the applicant, and the same is distinguishable on facts and law. This matter also came to be examined by the Bombay High Court (Division Bench) in the case of Arlem Breweries Ltd. reported in [1983] 53 STC 172 where the honourable Court observed as follows :