1994 (3) TMI 354

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....of the respondents whereby its application for grant of sales tax exemption certificate was declined by order dated June 5, 1991, annexure P-6. The petitioner also challenged the orders dated January 22, 1991, annexures P-8 and P-9 passed by the sales tax authorities, imposing penalty. Certain other reliefs were also claimed. Petition was opposed by the respondents by filing written statement. ....

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....application of the petitioner for the grant of eligibility certificate primarily on the ground, rather on the only ground that the goods manufactured by the dealer did not qualify for exemption in view of item 43 of annexure II appended to the Rules ibid. This position has now ceased to exist in view of the notification referred to above. In the circumstances, order annexure P-6 has to be quashed.....

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..... The petitioner shall have a right to challenge the said order according to law in case it goes against him. As a necessary consequence of the above, order of penalty under section 10(6) of the Punjab General Sales Tax Act, 1948, annexure P-8 and the order passed in appeal which may have been taken against the order annexure P-8 have also to be quashed and the same are hereby quashed, leaving ....

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.... the Rules ibid to mean the Punjab General Sales Tax Act, 1948. The contention of the learned counsel is thus, unfounded. Appeal taken by the petitioner against the order, annexure P-9 was dismissed by the one word "dismissed". The matter is further pending before the Sales Tax Tribunal. Since the appeal was not disposed of on merits, the order passed in appeal is set aside with the direction to t....