Rajesh Bindal, J. - (1.) THIS order will dispose of the bunch of 37 writ petitions bearing Nos. 46, 53, 54, 55, 59, 67, 68, 69, 70, 85, 88, 124, 125, 126, 127,128,135,139,140,142,146,153,155,159,160,161,165,184, 215, 219, 220, 555, 602, 603, 1130, 1457 and 1458 of 2008.
(2.) THE facts are extracted from C.W.P. No. 46 of 2008.
(3.) THE challenge in the bunch of petitions is to . 8/2007 dated November 5, 2007 (annexure P -l), issued by the Department of Excise and Taxation, Punjab carrying out amendment in Schedule "A", whereby entry "49" has been substituted and Notification No. S.O. 53/P.A. 8/2005/S.8/2007 dated November 5, 2007 (annexure P -2), whereby new entry "152" has been added in Schedule "B" to the Punjab Value Added Tax Act, 2005 (for short, "the VAT Act"). Briefly, the facts are that the petitioner is a proprietary concern carrying on the business of purchase and sale of sugar and allied goods. He is registered under the provisions of the VAT Act. The controversy giving rise to the cause of action to the petitioner to file the present petition arose with the issuance of the impugned notification by the respondents on November 5, 2007, whereby entry 49 in Schedule "A" was substituted and new entry 152 in Schedule "B" was added. In sum and substance, the effect of the entries was that the sugar which was imported from outside the State of Punjab except levy sugar was liable to tax under the Act, whereas the sugar manufactured in the State of Punjab was exempted from taxation.;