1990 (11) TMI 342

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.... C.M. Nayyar, Advocates, for the appellant.   --------------------------------------------------   ORDER   The Hospitality Organisation, Punjab, was running canteens at various places and it was assessed to sales tax for the assessment year 1963-64. This assessment was confirmed by the Deputy Excise and Taxation Commissioner on first appeal and then by the Sales Tax Tribuna....

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.... the Punjab General Sales Tax Act. The Tribunal dismissed this application. When the matter came to the High Court under section 22(2) of the Punjab General Sales Tax Act seeking a direction to the Tribunal to refer the two questions earlier set out for the decision of the court, the High Court disposed of the petition on a totally new ground. It will be noticed that the Hospitality Organisa....

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.... or considered by the sales tax authorities and the Tribunal. The application filed before it was one under section 22(2)(b) of the Punjab General Sales Tax Act. Its scope was limited to examining whether any question of law arose out of the order of the Sales Tax Tribunal or not. In our opinion, a question of law did arise out of the order of the Tribunal as to whether the Hospitality Organisatio....

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.... Punjab High Court in AIR 1972 P&H 287 The reference appears to be to the decision in Government Medical Store Depot v. State of Haryana [1977] 39 STC 114-Ed., earlier referred to, that a Government Medical Store was not liable to be treated as a dealer within the meaning of section 2(d) of the Act because it did not carry on business with any profit- motive. The same principle clearly applies to ....