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TMI Blog1953 (4) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner requiring him to pay sales tax in regard to sales of maida for the years 1949-50 and 1950- 51 should not be quashed. The petitioner is a dealer in wheat flour. In 1942 on his enquiry he was informed by the then Financial Commissioner that the expression "wheat flour" used in Section 5(1)(b) of the Punjab General Sales Tax Act of 1941 should be construed according to its dictionary me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is certainly not wheat flour and as such is not covered by item No. 1 of the schedule of exemptions." And he there- upon dismissed the appeal. The petitioner went in revision to the Excise and Taxation Commissioner, Jullundur, on the 3rd of May, 1952, but this Tribunal has not heard the appeal, and on the 6th of August, 1952, on behalf of the Commissioner one P.K. Kapur, Personal Assistant, sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iving an unbiased hearing and deciding the revision petition of the petitioner. And in spite of the fact that the revision petition of the petitioner was filed in May, 1952, it has not yet been heard. Wheat flour was interpreted by the Financial Commissioner accord- ing to the dictionary meaning so as to include maida, suji and rawa. The very gentleman who has dismissed the petitioner's appeal u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excluded under item 1 of the schedule under Section 6. The petitioner went up in appeal in accordance with the machinery provided for by the Sales Tax Act. He also filed a revision petition which has not yet been heard and it appears that the Excise and Taxa- tion Commissioner has by issuing a circular excluded himself from correctly interpreting the words "wheat" and its "flour". And the peti- t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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