1956 (5) TMI 29

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..... l Sales Tax Act for the sale of manufactured tobacco. With the coming into force of the Tobacco Vend Fees Act the petitioners made an enquiry whether they were liable to pay tax under the General Sales Tax Act. They were informed in the beginning of September, 1954, that no sales tax was payable in respect of sales of manufactured tobacco during the year 1954-55, The petitioners were also informed .....

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..... have the effect of repealing this Schedule, all vendors of manufactured tobacco were liable to pay sales tax on sales effected up to 27th September, 1954. The Punjab Government thereupon directed the petitioners to file their returns of sales from 1st April, 1954, to 26th September, 1954. In the present petition the petitioners challenge this action of the Punjab Government. From the facts given .....

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..... the intervening period 1st April, 1954, to 26th September, 1954, sales tax was to be paid and the petitioners were directed to file their accounts. Learned counsel for the petitioners contended that the Punjab Government notified the petitioners that no sales tax would be levied. This information was, however, given in September, 1954, and there was no scope for any misunderstanding. The petitione .....

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