- (1.) THE following writ petitions with identical facts and involving common questions of law have been referred to the Full Bench: ( 1) Civil Writ No. 3838 of 1968. (2) Civil Writ No. 317 of 1969. (3) Civil Writ No. 651 of 1969. (4) Civil Writ No. 2092 of 1969. (5) Civil Writ No. 2093 of 1969. (6) Civil Writ No. 2300 of 1969. (7) Civil Writ No. 2500 of 1969. (8) Civil Writ No. 2918 of 1969. (9) Civil Writ No. 68 of 1970. (10) Civil Writ No. 543 of 1970. (11) Civil Writ No. 1058 of 1970. (12) Civil Writ No. 2466 of 1970. (13) Civil Writ No. 2467 of 1970. (14) Civil Writ No. 2468 of 1970. (15) Civil Writ No. 2469 of 1970.
(2.) THE points raised were argued with reference to the facts given in Civil Writ No. 3838 of 1968. This petition has been filed by the firm, Messrs Tek Chand Daulat Rai, against the Assessing Authority, the State of Punjab and the Union of India, respectively impleaded as respondents Nos. 1,2 and 3. The facts relating to the points raised are as under :
(3.) THE petitioner carries on business, inter alia, of purchase and sale of cotton. The petitioner is registered as a "dealer" under Section 7 of the Punjab General Sales Tax Act, 1948, hereinafter called "the State Act" and under Section 7 of the Central Sales Tax Act, 1956, hereinafter mentioned as "the Central Act". During the assessment year 1967-68, the petitioner sold cotton valued at Rs. 1,93,47,324. 61 in the course of inter-State trade or commerce. By the assessment order dated 8th November, 1968, the petitioner was held liable to sales tax of Rs. 5,71,562. 00. At the time of assessment, an objection was taken on behalf of the petitioner that baled cotton is cotton and is to be taxed at the rate applicable to the sale of cotton and that it was not open to respondent No. 1 to bifurcate this single commodity into its component parts of cotton and packing material of hessian and bardana for purpose of taxation as there was no separate contract for sale of that packing material. Respondent No. 1 assessed the petitioner to tax at 3 per cent, for the hessian and bardana used for bales, in respect of which 'c' forms had been produced while he charged tax at 10 per cent. for hessian and bardana in respect of bales, for which 'c' forms had not been submitted.;