1991 (2) TMI 361

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....t petition through their partners for quashing P1, P2 and P5 orders dated 24th March, 1981, 12th January, 1983 and 15th February, 1988, respectively. The relevant facts of the case are that the petitioner is a dealer registered under the Punjab General Sales Tax Act, 1948. The Assessing Authorities, Ludhiana, vide its orders dated 24th March, 1981, framed the original assessments for the years ....

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....r in accordance with the law applicable on ready-made garments. The Presiding Officer, Sales Tax Tribunal, Punjab, vide his order dated 15th February, 1988, rectified the application filed by the State of Punjab, under section 21-A of the Punjab General Sales Tax Act, 1948, read with section 9(2) of the Central Sales Tax Act, 1956. Rectifying the orders of his predecessor, annexure P3 dated 28th A....