JUDGMENT

JUDGMENT:— The Hospitality Organisation, Punjab was running canteens at various places and it was assessed to sales tax for the assessment year 1963-64. This assessment was confirmed by the Deputy Excise and Taxation Commissioner on first appeal and then by the Sales Tax Tribunal, Chandigarh on second appeal. The assessment was levied under the Punjab General Sales Tax Act, 1948 (hereinafter called the Act). The tribunal held that the activity of manufacture of goods for sale by the Hospitality Organisation was a business and that it had been correctly held to be a dealer within the meaning of the said Act. An application was made to the Tribunal to refer two questions of law said to arise out of the order of the Tribunal for the decision of the High Court. These questions were:-

1. Whether the directions of the Union of India contained in Memo.No. F. 121(5)-B/66 Vol. II dated 7-3-1990 bars the assessment and recovery of the Sales Tax in the present case?

2.Whether the Hospitality Organisation is a dealer within the meaning of section 2 (d) of the Punjab Sales Tax Act?

The Tribunal dismissed this application.

2. When the matter came to the High Court under S. 22(2) of the Punj