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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 ..... r stated above. - Civil Appeal No. 2235, 2236, 2237, 2238 of 1970, - - - Dated:- 20-11-1975 - MATHEW K.K., GOSWAMI P.K. AND UNTWALIA N.L. JJ. V.C. Maharajan and O.P. Sharma, M/s. O.P. Sharma and Kartar Singh Suri, Advocates, for the appellants in C.A. No. 2237. Hardev Singh and R.S. Sodhi, Advocates, for the respondents. -------------------------------------------------- The judgment of the Court was delivered by UNTWALIA, J.- All these four appeals by the State of Punjab and Others against the different assessee-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 wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by its assessment order dated March 16, 1964, allowed deduction to the extent of 1/3rd only, that is to say, in respect of the price of ginned cotton. The company filed a writ petition in the Punjab and Haryana High Court and challenged the order of the Assessing Authority as being without jurisdiction and illegal. The learned single Judge of the High Court disposed off the writ petition by his order dated January 29, 1965, passed in the following terms: "The point involved in this petition under article 226 of the Constitution stands concluded 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 modif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d case, was rectified by the issuance of two Ordinances followed by the Punjab General Sales Tax (Amendment and Validation) Act, 1967 (Act 7 of 1967). The validity of the amending law was upheld by this court in Rattan Lal Co. v. Assessing Authority [1970] 25 S.T.C. 136 (S.C.); [1969] 2 S.C.R. 544. After tracing the entire history of the law, Vaidialingam, J., delivering the judgment of this court in the case of Shakti Cotton Company[1972] 29 S.T.C. 706 at 718, 723 (S.C.); [1972] 2 S.C.R. 289 at 302., pointed out: "It will be seen from the amendments, 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 'c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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