1991 (4) TMI 435 - HC - VAT and Sales Tax

Summary

The High Court quashed the assessment made under section 4-B of the Punjab General Sales Tax Act, 1948 as it was ultra vires, following a Supreme Court judgment. The court directed a refund and allowed the Assessing Authority to proceed afresh. The classification of churi as husk or fodder was left to the authorities for determination. The rest of the Assessing Authority's order was not interfered with.