Tek Chand, J.

1. This is a writ petition under Articles 226/227 of the Constitution of India on behalf of M/s. Malerkotla Power Supply Company through its proprietor Shri Bhagwan Dass against the Excise and Taxation Officer, Sangrur, the Excise and Taxation Commissioner, Punjab, and the State of Punjab, praying for issuance of an appropriate writ quashing the impugned orders of the Excise and Taxation Officer, Sangrur, and the Assistant Excise and Taxation Commissioner, Punjab, vide annexures D and F respectively.

2. The facts giving rise to this case are that Shri Bhagwan Dass was the sole owner of the Malerkotla Power Supply Company which supplies electricity which was made available to him by the Punjab State Electricity Board at 400 voltage and the petitioner-company in turn sells the same to its consumers and charges for the energy consumed. Under the Punjab General Sales Tax Act, electricity was free from sales tax. Shri Bhagwan Dass owned another concern called M/s. B. D. Brothers, Malerkotla, which dealt with electrical goods and appliances. Under the Punjab General Sales Tax Act, both these concerns had two separate certificates of registration in Form S.T. III. Th