1991 (4) TMI 435

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....AG. C.J.-The order of the Assessing Authority has been challenged on two grounds: one, that the assessment made under section 4-B of the Punjab General Sales Tax Act, 1948 (for short, "the Act"), is ultra vires and thus the assessment made thereunder, the imposition of penalty and interest on the assessment under that section be quashed ; and two, that the churi if considered as husk is exempted f....

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....ed with liberty to the Assessing Authority to proceed afresh keeping in view the aforesaid decision of the Supreme Court. Direction is also issued to refund the amount within three months from today. 3.. As regards the second point, it would be a question of fact whether churi can be called husk of foodgrain and pulses or can be called fodder, or whether it would be an item other than the afore....