TaxTMI 
TaxTMI 
1955 (7) TMI 11
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....ed 22nd, October, 1954, of the Excise and Taxation Commissioner, Punjab, rejecting a revision petition against an order dated 18th March, 1952, of the Deputy Excise and Taxation Commissioner, Jullundur Division. 2.. The only point for consideration is whether the term "karyana" includes commodities, such as gur, shakkar and sugar. Regarding this, the Excise and Taxation Commissioner has observe....
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....he situation calls for clarification, and would like the Excise and Taxation Commissioner to report whether it is not possible for his Department to define the articles included in the definition of "karyana". If the present undefined position is allowed to continue, there may arise cases in which assessing authorities exclude other articles, such as tea, Coffee and salt, from the definition of "k....
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....ons of rule 59 of the East Punjab General Sales Tax Rules, 1949. I see no force in this objection. 5.. Announced. The order of the Court dated 8th July, 1955, was as follows: ORDER This will be in continuation of my order dated 16th June, 1955. 2.. In paragraph 3 of my last order, the Excise and Taxation Commissioner was required not only to forward his comments, but also a copy of the previ....
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....nd has no English equivalent so far as known to the Excise and Taxation Commissioner. If the Excise and Taxation Commissioner had referred to an English-Urdu Dictionary, he would probably have reported otherwise. In the English-Urdu Diction- ary compiled by Mr. Abdul Haq, which is a standard work, the equi- valent of the English word "grocery" is given as "karana", and "karyana" is only a corrupt ....