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TMI Blog1975 (11) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... essee-respondents are covered by the decision of this court in State of Punjab v. Shakti Cotton Company [1972] 29 S.T.C. 706 (S.C.); [1972] 2 S.C.R. 289., and have got to be disposed of in accordance with the said decision. Since the learned counsel for the appellants endeavoured to draw a distinction between the facts of the aforesaid cases and those in the instant appeals, we shall briefly state the facts of one of the appeals, i.e., Civil Appeal No. 2235 of 1970 and show that the distinction sought to be made is illusory. Subhash Trading Company, the respondent in Civil Appeal No. 2235 of 1970, was carrying on business at Jagraon in the District of Ludhiana. It was a dealer registered under the Punjab General Sales Tax Act, 1948- herein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded by a Bench decision of this Court in Patel Cotton Company Private Ltd. v. State of Punjab [1964] 15 S.T.C. 865. The petition is consequently allowed and the Assessing Authority is directed to modify the order and give such relief as may be permissible in accordance with the law laid down by the Division Bench." Letters Patent appeal filed by the appellants was dismissed in limine by a Division Bench of the High Court. The facts of the other appeals are identical. All the appeals were filed by certificate of the High Court. The entire history of the law involved in these appeals, its implications and effect have been very elaborately considered by this court in the case of Shakti Cotton Company [1972] 29 S.T.C. 706 at 718, 723 (S.C.); [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mendments, referred to above, that an entirely new scheme, so as to say, has been evolved in the matter of assessment to sales tax of declared goods. In the case before us, we are concerned with 'cotton' which is an item of 'declared goods' under the Central Act. There is no controversy that purchase tax is to be levied in respect of the said commodity. Under the new sub-section (3), clause (a), sub-clause (ii), of section 5 of the Act, in the case of purchase tax, the levy is to be at the stage of purchase of such goods by the last dealer. Therefore, the question whether the assessee comes under this clause, for levy of purchase tax, which is a question of fact, will have to be investigated." The orders made in the case of Shakti Cotton ..... X X X X Extracts X X X X X X X X Extracts X X X X
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