9911796707
TMI Blog1997 (7) TMI 620X X X X Extracts X X X X X X X X Extracts X X X X ..... ereinafter referred to as the Punjab Act ) read with section 9 of the Central Sales Tax Act, 1956 (hereinafter referred to as the Central Act ), for issuance of a mandamus directing the Sales Tax Tribunal, Punjab, to refer the questions of law claimed and C.W.P. No. 7449 of 1993 filed by the same petitioner claiming substantially the same relief as has been claimed in S.T.C. No. 40 of 1993. As t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been taxed at the rate of 4 per cent. Further appeal carried before the Sales Tax Tribunal was, at one stage, dismissed for non-prosecution but, later on, on an application filed by the petitioner, the same was restored and, ultimately, dismissed on merits by the Tribunal on March 27, 1991. 3.. Petitioner filed a petition under section 22(1) of the Punjab Act for referring the two questions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting the Tribunal to refer the question of law arising out of dismissal of the rectification application but instead filed C.W.P. No. 7749 of 1993, claiming the same relief. In addition, petitioner has prayed that the order passed on the rectification application filed by him be also set aside. 6.. The judgment in Chhatar Extractions case [1986] 61 STC 374 (P H) was set aside in Letters Patent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion and liable to be taxed at the rate of 1 per cent under the Central Sales Tax Act, 1956? 7.. Accordingly, we direct the Sales Tax Tribunal, Punjab, to refer the above question of law to this Court along with the statement of the case, for its opinion. 8.. As we have sent for the referable question of law, which arises from the order of the Tribunal for the opinion of this Court, the writ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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