1959 (1) TMI 19

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....challenge the vires of East Punjab General Sales Tax Act, 1948. Before us, however, it emerges from the arguments that what is in substantial dispute is not the validity of the Act but the application of that Act to the particular facts of the present case and the main controversy actually is about the facts themselves. The petitioners are timber merchants of Yamunanagar in the Ambala district al....

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.... made outside the State and that the goods were to be consumed outside the State. These facts, however, are denied by the respondents, namely, the State of Punjab and the Excise and Taxation Officer as the Assessing Authority. It is obvious that the controversy cannot be settled satisfactorily unless the true facts are first discovered and that cannot be done without hearing evidence which this Co....