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TMI Blog1958 (9) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Punjab General Sales Tax Act, 1948, without prejudice to its contention that it did not carry on any business in the Punjab and was not a dealer within the meaning of the said Act. A registration certificate was issued to him in due course. On the 25th August, 1956, the Assessing Authority, Punjab, came to the conclusion that the taxable turnover of the petitioner for the year 1953-54 was Rs. 51,12,408 and that the sales tax payable by the petitioner was Rs. 1,59,762-12-0. The petitioner presented an application before the Deputy Excise and Taxation Commissioner, Jullundur, for permission to prefer an appeal against the order of assessment without payment of taxes, but this application was rejected in due course. On the 24th July, 195 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tention has been invited to a number of decisions which propound the proposition that an application under Article 226 should not be entertained if the object is to short-circuit the procedure prescribed by the statute: Vidya Prakash and Others v. The Punjab State [1952] 3 S.T.C. 441., Dharam Chand Kishore Chand Puri and Brothers v. Excise and Taxation Commissioner, Jullundur and Another[1953] 4 S.T.C. 1; A.I.R. 1953 Punj. 27., In the matter of Lala Lachhman Das Nayar (H.U.F.) and OthersA.I.R. 1953 Punj. 55., and Kandhari Oil Mills, Jullundur, and Others v. Excise and Taxation Commissioner, Punjab and Another[1953] 4 S.T.C. 367; A.I.R. 1953 Punj. 245. On the other hand, Mr. Gurbachan Singh, who appears for the petitioner, contends that he i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of which sales tax has been charged were delivered to common carriers who acted as the agents of the purchasers, outside the State of Punjab. The Excise and Taxation Commissioner controverts this allegation and states that the common carriers did not act as the agents of the purchasers. Again, the petitioner alleges that the goods which are the subject-matter of the said sales tax were in many cases delivered ex-works or F.O.R. Calcutta and consequently that the sale of the said goods took place outside the State of Punjab. The respondent denies that the goods which were the subject-matter of the assessment order were delivered ex-works or at Calcutta. He avers that the only price settled was on the basis of ex-works or F.O.R. Calcutta, b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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