ASSISTANT COMMERCIAL TAXES Vs. MEHARSINGH HARBANS SINGH COTTON

JUDGEMENT

(1.) THESE four revision petitions involve common questions of law and, therefore, they were heard together and are being decided by a common order.

(2.) ALL these four revisions are directed against the same assessee i.e. M/s Mehar Singh Harbans Singh Cotton Ginning and Pressing Factory Gajsinghpur and relates to the assessment years 1988 -89, 1989 -90, 1990 -91 and 1991 -92 respectively.

(3.) FROM the perusal of the assessment order, it is clear that the assessee is not selling the cotton bails but is only ginning and pressing the cotton which is supplied by other entities and it has only charged its remuneration for ginning and pressing the cotton. However, the Assessing Officer by invoking the last proviso to Section 5(1) of the Act imposed the tax on the value of the pressing and Pattis and also imposed the penalty and interest of different sums for four years under Section 11 - B of the Act.