KRISHNA ROLLER FLOUR MILLS Vs. STATE OF PUNJAB
HIGH COURT OF PUNJAB AND HARYANA
KRISHNA ROLLER FLOUR MILLS
STATE OF PUNJAB
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(1.) THIS is a reference under Section 22 of the East Punjab General Sales Tax Act, 1948.
(2.) MESSRS. Krishna Roller Flour Mills of Ludhiana, hereinafter referred to as petitioners, were appointed authorised wholesale distributors under the East Punjab Rationing Order, 1948. They undertook the work as authorised millers for the milling of food-grains and distribution of atta within a certain rationed area on certain terms and conditions which were embodied in a written agreement. They were to purchase wheat, gram and barley from Government at a fixed price, to transport the same to mill premises, clean the same, mill the grain into wholesale atta, bag it into standard weight bags, and to sell the bags to authorised depot-holders at a fixed rate plus a milling margin of annas 0-12-6 per maund. In regard to the price of bags the agreement ran as follows :--The price of bags shall be paid at the rate fixed by Government from time to time. No classification of bags will be made and the mill will issue bags to retailers at the price paid by them. The bags will be marked by the provincial reserve staff and the same bags shall be utilised by the miller for filling atta with the exception that the additional bags required (as bag of wheat will contain 2 maunds, 28 seers and 14 chhatanks of grain and a bag of atta will contain 2 maunds of atta some additional bags will be required to accommodate the extra quantity of atta)shall be provided by the authorised wholesale distributors from his own stock should the retail distributors not bring their own bags for exchange and charged for at the same rate as for provincial reserve bags.
(3.) IN pursuance of the terms of the agreement the petitioners transferred large quantities of flour to depot-holders, recovering the price of the flour as well as of the bags from the depot-holders concerned.;
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