1981 (2) TMI 222

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al Pawan Kumar, is a registered firm under the Partnership Act and is dealing in the business of purchase and sale of electrical goods. According to the averments made in the writ petition, the firm is registered with the sales tax department under the provisions of the Punjab General Sales Tax Act, 1948, and has been given the sales tax registration No. FDK. IV. 2033.   2. In the present ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....m No. STI-79/1732 dated 6th August, 1979." A copy of Memorandum No. STI-79/1732 dated 6th August, 1979, is annexure P. 4 to the writ petition. 3.. Thus, the sole question for determination in this writ petition is whether SE wires fell within the exception of item No. (17), Schedule A, appended to the Punjab General Sales Tax Act, 1948, and were thus liable to be taxed at the rate of 6 per c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in this regard, we consider it necessary to examine an expert who may be able to throw light on this subject. We accordingly direct that Dr. B. Thapar, Head of the Electrical Department, Engineering College, Chandigarh, be summoned for on 19th January, 1981, to give evidence in this regard. A copy of this order be forwarded to him by name so that he may come prepared with the statement which he is....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in this case. However, he contended that SE wires cannot be said to be accessories and, therefore, they are liable to be taxed at the rate of 10 per cent. He also cited Commissioner of Sales Tax v. Gulmohar Industries [1980] 46 STC 122 in support of his contention. We do not find that the said case has got any application to the facts of the present case. In view of the statement of Dr. B. Thapar,....