COMMISSIONER OF SALES TAX Vs. PUNJAB BAKERY

JUDGEMENT

(1.) MR. Joshi states that in view of the judgment which we have just delivered in Sales Tax Reference No. 12 of 1971 the correctness of which he does not wish to dispute in this reference, the question referred to us must be answered in the affirmative. The question referred is, therefore, answered in the affirmative. There will be no order as to costs.