1989 (2) TMI 378

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....ng of a notification of the Government of Punjab dated June 27, 1986, made in exercise of the powers conferred by sub-section (1-A) of section 5 of the Punjab General Sales Tax Act, 1948 (Punjab Act No. 46 of 1948), annexure P-2, and for quashing of a direction issued by the Director, Food and Supplies and Special Secretary, Punjab Government to the District Food and Supplies Controller, Patiala, ....

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....se of a dealer who manufactures the said goods in the State of Punjab, be the stage when such dealer sells the said goods for the first time in the State of Punjab; and (iii) in the case of any other dealer who has not purchased the said goods from a dealer referred to in clause (ii), be the stage when such dealer sells the goods for the first time in the State of Punjab." It is not in dispu....

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....o the department which is a second sale within the State is not liable to be taxed, but if the petitioners had charged sales tax and collected, it is illegal and liable to be restored to the department. It is, therefore, ununderstandable how the learned counsel for the petitioners contends that the petitioners are not entitled to refund the amount illegally collected by them to the purchasers. No ....

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....same category or class of persons as military, U.N.O., children fund and other similar organisations mentioned therein and the levy of sales tax on the bardana at the first stage could not be questioned on this ground. No principle of natural justice is involved in this. No hostile discrimination could also be said to arise in this case. The other contention of the learned counsel was that sinc....