- (1.) These three appeals by the State of Punjab, by special leave, relate to the validity of levy of sales tax on oil seeds and edible oils under the Punjab General Sales Tax Act, 1948 (Punjab Act XLVI of 1948) (hereinafter to be referred as the Act).
(2.) in all these appeals the assessee respondents challenged before the High Court either the orders of assessment proposed to be passed by the assessing authority or declining to grant refund of sales tax already collected during the relevant assessment years.
(3.) In Civil Appeal No. 1678 of 1969, the respondent is a partnership firm carrying on business in foodgrains, pulses, flour cotton and oil seeds, besides extracting oil from sarson (mustard). Toria etc. at Nabha. The firm is a registered dealer under the Act. In respect of the years 1961-62 and 1962-63, according to the Department, the assessee has not paid the full tax as required by Section 10 (4) of the Act, and hence proceedings were initiated for recovery of the same. The respondent filed Civil Writ No. 214 of 1965 in the Punjab High Court to issue appropriate directions to the assessing authority, not to assess the firm to sales tax in respect of the purchase of oil seeds and sales of edible oils made by the firm during the years 1961-62 and 1962-63. According to the assessee the notification issued by the State Government No. 3483-E and T-54/723 (CH) dated August 5, 1954, by which edible oils produced in ghanis had been made liable to payment of sales tax, is invalid as held by the Division Bench of the High Court in its decision reported in Ganga Ram Suraj Parkash v. State of Punjab (1963) 14 STC 476 (Punj). the High Court declined to grant certificate of fitness and the special leave application filed by the State before this Court was also dismissed on January 27, 1964. The decision in (1963), 14 STC 476 (Punj) having become final, it was pleaded by the firm that no assessment can be made against it in respect of sales of edible oils.;