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<h1>Punjab HC upholds sales tax directive for tobacco vendors, dismisses challenge, rules in favor of government</h1> <h3>Mulji Bhai Mathur Bhai and Sons Versus The State and Others</h3> Mulji Bhai Mathur Bhai and Sons Versus The State and Others - [1956] 7 STC 773 (Pun) The Punjab High Court dismissed a petition challenging the Punjab Government's directive for vendors of manufactured tobacco to pay sales tax for the period between April 1, 1954, and September 27, 1954. The court found the government's action to be legal as the Tobacco Vend Fees Act did not repeal the Sales Tax Act in relation to manufactured tobacco sales. The petitioners were directed to file their sales returns for that period. The court ruled in favor of the government, stating that no hardship was caused to the petitioners, and dismissed the petition with costs.