Harbans Singh, J.

1. This order will dispose of three appeals under clause 10 of the Letters Patent (L.P.A. Nos. 12, 13 and 126 of 1973) and General Sales Tax Reference No. 12 of 1972, which all raise a common question of law. The three appeals relate to Punjab whereas the business is carried on by the assessee in the sales tax reference at Ambala Cantonment in Haryana, but, for the purpose of the decision of the law point, there is hardly any difference between the law as applicable to the two States.

2. Section 5 of the Punjab General Sales Tax Act, 1948 (hereinafter referred to as the Act), is the taxing section. Sub-section (1) of this section is to the following effect: Subject to the provisions of this Act, there shall be levied on the taxable turnover of a dealer a tax at such rates, not exceeding seven paise in a rupee as the State Government may by notification direct:

Provided that a tax at such rate, not exceeding ten paise in a rupee, as may be so notified, may be levied on the sale of luxury goods as specified in Schedule A appended to this Act from such date as the State Government may by notification direct. The State Government after giving by notification n