Sukhdev Singh Kang, J. - (1.) The Sales Tax Tribunal, Punjab, at the instance of Kirpsons Industrial Corporation, Goraya, District Jullundur (hereinafter referred to as "the petitioner"), has stated the case and referred the following question of law for our opinion : "Whether, in the facts and circumstances of the case, the Tribunal was correct in law in holding that the rate of tax notified under Section 5(2)(a)(ii) of the Punjab General Sales Tax Act, 1948, previous to induction of Section 4B would be applicable during the year 1973-74 up to the date when notification of rate of tax under Section 4B was issued on 6th April 1973, by virtue of provisions of Section 21 of the Punjab General Clauses Act, 1898 -
(2.) The learned counsel for the parties had agreed that in the penultimate line of the question, Section 21 of the Punjab General Clauses Act should be read as Section 22.
(3.) A broad brush factual back-drop will help to delineate the forensic controversy.;