1989 (9) TMI 379

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....t the rate of tax notified under section 5(2)(a)(ii) of the Punjab General Sales Tax Act, 1948, previous to induction of section 4-B would be applicable during the year 1973-74 up to the date when notification of rate of tax under section 4-B was issued on 6th April 1973, by virtue of provisions of section 21 of the Punjab General Clauses Act, 1898?" The learned counsel for the parties had agreed that in the penultimate line of the question, section 21 of the Punjab General Clauses Act should be read as section 22. A broad brush factual back-drop will help to delineate the forensic controversy. The petitioner, a registered dealer, is engaged in the manufacture and sale of agricultural implements. The dealer filed quarterly retur....

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....liable to pay purchase tax were upheld. Aggrieved, the petitioner filed an application under section 22(1) of the Act that was allowed and the statement of the case and the question reproduced above has been referred for our opinion. The aforementioned question is applicable only to the assessment relating to the year 1973-74 and the orders passed in relation thereto. This question does not arise with regard to orders relating to the assessment years 1974-75 and 1975-76. General Sales Tax Reference Nos. 3 and 4 of 1984 relate to these two years. The question does not arise out of the orders of Tribunal in relation to these years. We, therefore, decline to answer the question in the context of these two years, namely 1974-75 and 1975-76. ....