1997 (7) TMI 620

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.... of 1993, filed under section 22(2) of the Punjab General Sales Tax Act, 1948 (hereinafter referred to as "the Punjab Act") read with section 9 of the Central Sales Tax Act, 1956 (hereinafter referred to as "the Central Act"), for issuance of a mandamus directing the Sales Tax Tribunal, Punjab, to refer the questions of law claimed and C.W.P. No. 7449 of 1993 filed by the same petitioner claiming ....

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....ing Authority. It was held that the rice bran oil was inedible and had rightly been taxed at the rate of 4 per cent. Further appeal carried before the Sales Tax Tribunal was, at one stage, dismissed for non-prosecution but, later on, on an application filed by the petitioner, the same was restored and, ultimately, dismissed on merits by the Tribunal on March 27, 1991. 3.. Petitioner filed a petit....

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....cts. 5.. Petitioner did not file any petition for issuing a mandamus directing the Tribunal to refer the question of law arising out of dismissal of the rectification application but instead filed C.W.P. No. 7749 of 1993, claiming the same relief. In addition, petitioner has prayed that the order passed on the rectification application filed by him be also set aside. 6.. The judgment in Chhatar ....