2014 (7) TMI 490

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....prays for issuance of a writ of certiorari quashing order dated August 25, 1992 (annexure P-6A), whereby the Assistant Excise and Taxation Commissioner, Ludhiana-3, has rejected the petitioner's application for exemption from payment of sales/purchase tax. The counsel for the petitioner submits that on the date of filing of application for exemption, the Industrial Policy, dated March 30, 198....

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....ect, the impugned order may be set aside and the writ petition may be allowed. The counsel for the State of Punjab submits that on the date of consideration, entry 43 in Schedule III of the Rules, disentitled the petitioner to exemption from sales tax. The order dismissing the application was, therefore, rightly passed. The mere fact that by way of a retrospective amendment, applicable from April....

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....ntry was notified later. It is, however, not denied that during pendency of the writ petition, the State of Punjab, has in its wisdom and in the exercise of powers conferred by section 27 read with sections 10A and 30A of the Punjab General Sales Tax Act, 1948 (hereinafter referred to as "the Act") amended the Rules by deleting entry 43 with retrospective effect from April 1, 1989. A relevant extr....