Excise and Taxation Commissioner Punjab, Patiala v. M/s Sirhind Traders, Sirhind

CORAM: HON’BLE MR. JUSTICE M.M. KUMAR HON’BLE MR. JUSTICE H.S. BHALLA Present: Ms. Sudeepti Sharma, DAG, Punjab, for the applicant.

Whether Reporters of local papers may be allowed to see the judgment? To be referred to the Reporters or not? 2. 3. Whether the judgment should be reported in the Digest? M.M. KUMAR, J. The instant reference under Section 22(1) of the Punjab General Sales Tax Act, 1948 (for brevity, ‘the Act’) has arisen out of order dated 31.1.1991 passed by the Sales Tax Tribunal, Punjab, Chandigarh (for brevty, ‘the Tribunal) in Revision No. 12 of 1990-91, in respect of the assessment year 1987-88. The Tribunal has referred the following question of law for adjudication of this Court:- “Whether on the facts and circumstances of the case the stainless steel gas stoves are principally covered by the entry No. 28 of Schedule ‘A’ of the Act?” G.S.T.R. No. 10 of 1992 2 A perusal of the order passed by the Tribunal would show that a paltry amount of Rs. 9,333/- from the dealer in respect of the stipulated period has been demanded. The total tax effect is diminutive as is evident from the order dated 30.3.1990 passed by the Revisional Authority. Therefore, we are not inclined to adjudicate the question of law and the same is sent unanswered. (M.M. KUMAR) JUDGE (H.S. BHALLA) JUDGE January 20, 2009 Pkapoor