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M/S MANJIT GENERAL STORE, IHD.MARKET, AM versus THE PUNJAB STATE

High Court of Punjab and Haryana, Chandigarh

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M/s Manjit General store, IHD.Market, Am v. The Punjab State - GSTR-2-1997 [2006] RD-P&H 8594 (16 October 2006)

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

GSTR No.2 of 1997

Date of decision:23.10.2006

M/s Manjit General store, IHD.Market, Amritsar ....Petitioner

versus

The Punjab State

....Respondent

CORAM: HON'BLE MR. JUSTICE ADARSH KUMAR GOEL
HON'BLE MR. JUSTICE RAJESH BINDAL

Present: None.

JUDGMENT:

This reference has been made by the Sales Tax Tribunal, Punjab Chandigarh at the instance of the assessee under section 22(1) of the Punjab General Sales Tax Act, 1948 (for short, 'the Act) arising out of its order dated 22.4.1996 in Appeal No.227 of 1994-95, for the assessment year 1991-92.

The main question referred is whether handkerchiefs are "cotton fabrics" under Item 30 of Schedule 'B' of the Act and are , thus, exempt from payment of sales tax. The Tribunal held the handkerchiefs not to be "cotton fabrics".

The reference was called out for hearing. None has appeared to assist the court on behalf of the assessee. In absence thereof, we do not consider it appropriate to give an opinion on the reference. The same is, thus, returned unanswered.

(Adarsh Kumar Goel)

Judge

October 23, 2006 (Rajesh Bindal)

'gs' Judge


Copyright

Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

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