1991 (4) TMI 435

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..... under section 4-B of the Punjab General Sales Tax Act, 1948 (for short, the Act ), is ultra vires and thus the assessment made thereunder, the imposition of penalty and interest on the assessment under that section be quashed ; and two, that the churi if considered as husk is exempted from levy of sales tax under entry 15 of Schedule B and if considered as dry fodder is exempted under entry 54 of .....

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..... e Court. Direction is also issued to refund the amount within three months from today. 3.. As regards the second point, it would be a question of fact whether churi can be called husk of foodgrain and pulses or can be called fodder, or whether it would be an item other than the aforesaid two. In the extraordinary writ jurisdiction we are unable to go into these facts and the proper course would .....

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