9911796707
TMI Blog1961 (3) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... are carrying on a hotel and a restaurant at Patiala with branches at Ludhiana and Jullundur. The petitioner-firm was registered under the Pepsu Sales Tax Ordinance, 2006 Bk., and continues to be so under the East Punjab General Sales Tax Act, 1948, after the merger of the State of Pepsu with the State of Punjab in the year 1956. This firm has been called upon to file a return to pay tax on the sal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. doors, Lohs and Dhabas exclusively. 50.. Articles ordinarily prepared by When sold by HalHalwais. wais exclusively." By virtue of Punjab Government Notification No. 2692-E. T. 56/2789, dated the 27th December, 1956, item No. 50 has now been entirely omitted from the Schedule. The assessing authorities under the Sales Tax Act have in their assessment orders found that the case of the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taurant, the manner of service and the upkeep of these places are some of the broad features which make them distinguishable from ordinary Dhabas, Tandoors and Halwais. After hearing the learned counsel for the petitioners at fairly great length I am of the opinion that the present petition is premature and misconceived. In order to avail the benefit of items Nos. 49 and 50 of the Schedule, the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces, seek their ordinary remedies before the assessing authorities and then before the appellate and revisional authorities. They can bring their case to this Court on a reference by the revisional authority if they establish a case for such a reference. In any case, there does not seem to be any justification for the petitioners rushing to this Court for extraordinary remedies when ordinary remed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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