J.B. BROTHERS Vs. THE ASSESSING AUTHORITY

JUDGEMENT

(1.) This reference has been made under the Punjab General Sales Tax Act, 1948, for the opinion of this Court on the following question:

(2.) The dealer was assessed to sales tax under the Punjab General Sales Tax Act for the assessment year 1964 -65, and in respect of the turnover of knitting nylon the Assessing Authority levied tax at the rate of 6 per cent.

(3.) The dealer applied in revision against the assessment order to the Excise and Taxation Commissioner, Himachal Pradesh, and contended that the turnover for the period January 5, 1965 to March 31, 1965, was not liable to tax at the rate of 6 per cent but at the rate of 1 per cent. Reliance was placed upon the Punjab Government Notification No. SO/29 -P.A. -46/48/S.5/65, dated January 5, 1965, which reads as follows: