A.D. Koshal, J. - (1.) BY this judgment I shall dispose of four appeals, Second Appeals from Orders Nos. 46 to 49 of 1967, directed against four different judgments dated the 13th of March, 1967, of Shri Diali Ram Puri, District Judge, Ferozepore, holding that notification No. 3483 -E&T -54/713(CH) dated the 5th of August, 1954, issued by the Punjab Government under section 6 of the East Punjab General Sales Tax Act, 1948 (now known as the Punjab General Sales Tax Act hereinafter to be referred to as the Act) was ultra vires of the provisions of Central Act No. 52 of 1952 and that the civil court, therefore, had jurisdiction to entertain suits brought by the respondents in the four appeals for the recovery of different amounts realized from them by the Sales Tax authorities for the years 1959 to 1962 under that notification.
(2.) THE circumstances leading to the institution of the four appeals may now be stated. The Act came into force on the 15th of November, 1948. Its charging section was in these terms: 5. (1) Subject to the provisions of this Act, there shall be levied on the taxable turnover every year of a dealer a tax at such rates as the Provincial Government may by notification direct * * Section 6 of the Act was to the following effect: 6. (1) No tax shall be payable under this Act on the sale of goods specified in the first column of the Schedule, subject to the conditions and exceptions, if any set out in the corresponding entry in the second column thereof. (2) The Provincial Government, after giving by notification not less than three months' notice of its intention so to do, may by like notification add to or delete from the Schedule, and thereupon the Schedule shall be deemed to be amended accordingly. By notification No. 3483 -E&T -51 -2518 dated the 30th of May, 1951, issued by the Punjab Government, the following entry was added to the Schedule (latter on designated as Schedule B) appended to the Act: 57. Edible oils produced from sarson, toria and til in ghanis but not in hydrogenated form, e.g., vegetable and ghee vanaspati, etc.
(3.) THUS , an immunity was enjoyed by the dealers in edible oils from the payment of sales tax.;