MADAN LAL Vs. THE STATE OF HIMACHAL PRADESH

JUDGEMENT

(1.) IN this writ petition, the constitutionality of Section 5 -A of the Himachal Pradesh General Sales Tax Act, 1968, as it stood prior to 1.8.1992, was challenged by the Petitioner, a registered dealer under the Himachal Pradesh Sales Tax Act dealing in kariana, foodgrains, forest produce, cloth, sugar, onion, potato, etc. In respect of assessment years 1988 -89 and 1989 -90 on the alleged sales made on consignment basis, purchase tax was levied under Section 5 -A by the Assessing Authority. It is not in dispute that the assessment orders are not carried in appeal to the Appellate Authority.

(2.) SECTION 5 -A, as it stood at the relevant time, is in the following terms:

(3.) IN opposition to this, learned Advocate -General contends that the disputed turnovers in respect of both the assessment years fall within the ambit of clause (iv) of Section 5 -A and, therefore, the levy of purchase tax is perfectly justified.