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TMI Blog1970 (12) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... eputy Excise and Taxation Commissioner (Appeals), Ambala City, whereby the sale of moong dal amounting to Rs. 2,92,000 was assessed to sales tax at the rate of 5 naye paise under the second proviso to section 5(2)(a)(ii) of the Punjab General Sales Tax Act, 1948. The sale in question was before the amendment of the form of the registration certificate. The petitioner is a manufacturer of moong d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jabCivil Writ No. 1579 of 1962 decided on 8th March, 1963. The view the learned Judge took was not shared by Harbans Singh, J. (as he then was) for in Amar Hosiery Works v. The State of Punjab[1963] 14 S.T.C. 634., the learned Judge took a diametrically opposite view. It may be mentioned that the case which came before Harbans Singh, J., was also of the same firm, namely, Amar Hosiery Works (Regd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s contention was that the goods were not sold at all. In fact, he maintains that there is no proof that the goods were sold. According to him, the goods were sent by the assessee to Delhi, he himself being the consignee. It is not known what happened to the goods thereafter. This contention is wholly unfounded. In paragraph 5 of the petition, the petitioner stated that "the goods were sent on cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the file. Out of these, goods worth Rs. 2,88,670.06 were purchased on the strength of Punjab Registration Certificate and the balance goods worth Rs. 36,067.99 were imported goods." In the order of the Appellate Authority, it is stated that: "In the present case, the goods were sent on consignment basis to places outside the State of Punjab for sale. The despatch of goods on consignment basis do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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