2002 (7) TMI 777

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....vered by N.K. SODHI, J.-It is unfortunate that the authorities below including the Sales Tax Tribunal, Punjab, shut their eyes to the patent facts which were available on the record and directed the petitioner to deposit tax on the basis of the assessment made by the assessing officer. Petitioner is a manufacturing unit engaged in the production of wiremesh which is used in the poultry farms, e....

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....o deposit tax as assessed under the Punjab General Sales Tax Act, 1948 (for short "the Act") and also under the Central Sales Tax Act, 1956. Feeling aggrieved by the orders of assessment, the petitioner preferred appeals before the Deputy Excise and Taxation Commissioner, Patiala, both under the Punjab General Sales Tax Act, 1948 as also under the Central Sales Tax Act, 1956. The memorandum of app....

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.... by the Deputy Excise and Taxation Commissioner, Patiala. It is against these orders that the present petition has been filed under article 226 of the Constitution. 2.. Notice of motion was issued. Learned Additional AdvocateGeneral, Punjab, appeared on behalf of respondent No. 1 on May 16, 2002 and sought time to file reply on behalf of the respondent. He was allowed three weeks time but no re....