D. Falshaw, J. - (1.) THESE are three appeals filed under Clause 10 of the Letters Patent by the State and officers of the Excise and Taxation Department against decisions of three different learned Single Judges, Mehar Singh, Grover and S.B. Capoor, JJ., accepting petitions filed under Article 226 of the Constitution by the respective Respondents, Messrs Shiv Ram Sant Ram of Barnala, Messrs Matu Ram Rameshar Parshad and Messrs Trikha Ram Chandu Lal of Jind.
(2.) THE Petitioners in each case are carrying on business as Halwais and the question involved in each case is the interpretation placed by the Sales -tax Assessing Authorities on item 50 in Schedule 'B' to the Punjab General Sales Tax Act of 1948. Schedule 'B' has been framed under the provisions of Section 6 of the Act, Sub -section (1) of which reads - (1) No tax shall be payable on the sale of goods specified in the first column of Schedule B subject to the conditions and exceptions, if any, set out in the corresponding entry in the second column thereof and no dealer shall charge sales -tax on the sale of goods which are declared tax -free from time to time under this section. Item 50 in Schedule 'B' reads - JUDGEMENT_29_LAWS(P&H)10_1963.htm Since item 50 -A has also been mentioned ih the arguments, it may also be reproduced. It reads - JUDGEMENT_29_LAWS(P&H)10_11963.htm
(3.) THERE is no qualification in the second column, feat it may be mentioned that this item was included in Schedule 'B' in 1959 after the assessment years to which these petitions relate.;