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M. H. KANIA, R. S. PATHAK
State Of Punjab – Appellant
Versus
Seth Ganpat Ram Cotton Ginning And Pressing Factory – Respondent
JUDGMENT
PATHAK, C.J. :— These appeals arise out of writ petitions filed in the High Court of Punjab and Haryana challenging assessments made under the Punjab General Sales Tax Act.
2. The facts obtaining in these appeals are materially similar and, therefore, the facts set-forth in State of Punjab v. Messrs. Aryvarta Industries (Civil Appeals Nos. 409 to 467 of 1975), which was treated as the leading case in the High Court need alone be stated.
3. The respondent Messrs. Aryavarta Industries Private Ltd. carries on business in the State of Punjab at Abohar in the district of Ferozepur. The business consists of purchasing ungineed cotton, and after ginning it selling the ginned cotton. The respondent also purchases cotton as a commission agent for other principals. Under the Punjab General Sales Tax Act purchase tax is payable on the purchase of cotton, which is one of the goods specified in Schedule C to the Act. Purchase tax became leviable with effect from April, 1960, and the tax was imposed at the point of first purchase by a dealer. Deductions were allowed in accordance with S. 5(2) of the Act. The levy of purchase tax on cotton as challenged in appeal before this Court in Bhawa
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