1973 (2) TMI 118

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.... C.J.-Under section 22(4) of the Punjab General Sales Tax Act, 1948 (hereinafter referred to as the Act), the following question of law has been referred to this court for its opinion: "Whether the sales made to the registered dealers could have been disallowed without complying with rule 26 of the Punjab Sales Tax Rules, 1949?" The facts as are necessary for the decision of this reference a....

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....e this reference. Rule 26, as it existed at the relevant time, of the Punjab General Sales Tax Rules, 1949, read as follows: "A dealer, who wishes to deduct from his gross turnover the amount in respect of a sale on the ground that he is entitled to make such deduction under the provisions of sub-clause (ii) of clause (a) of subsection (2) of section 5 of the Act, shall, on demand, produce in r....

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.... along with the return but only when demanded is made further clear by the fact that subsequently, by Punjab Government Notification No. GSR-237/PA/461481S.27/Amd. (5)/66 dated 10th October, 1966, this rule was amended and the amended rule provided that such documents were to be furnished "along with his return". The amended rule 26 is in the following terms: "(1) Any dealer, who wishes to dedu....