Allowed

M/S the Jagatjit Sugar Mills Co.Ltd. v. the Assessing Authority Kapurthala etc.

Punjab & Haryana HC4 Dec 2009CWP/9275/1988

Case brief

AI extract

What is this about?

This writ petition sought quashing of purchase tax assessment orders against the petitioner sugar mill. The court allowed the petition, quashing the impugned orders based on settled Full Bench and Supreme Court law, and directed the assessing authority to decide the tax liability afresh.

What did the court decide?

Quashing of assessment order dated 6.8.1985, appeal order dated 8.12.1987, and Tribunal order dated 26.8.1988. Direction to Assessing Authority to decide matter afresh.

M/S the Jagatjit Sugar Mills Co.Ltd. Vs the… — GST and Indirect Tax | Punjab & Haryana HC (2009)

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CWP No.9275 of 1988

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IN THE HIGH COURT FOR THE STATES OF PUNJAB AND HARYANA AT CHANDIGARH

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CWP No.9275 of 1988

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Date of Order: 4.12.2009

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M/s Morinda Coop. Sugar Mills Limited

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...Petitioner

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Versus

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The Assessing Authority, Ropar and another

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....Respondents

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CORAM: HON'BLE MR. JUSTICE M.M. KUMAR HON'BLE MR. JUSTICE JASWANT SINGH

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Present: Mr. G.R. Sethi, Advocate for the petitioner.

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Mr. Amol Rattan Singh, Addl.A.G, Punjab for the respondents.

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To be referred to the Reporter or not?

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Whether the judgment should be reported in the Digest?

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M.M. KUMAR AND JASWANT SINGH,JJ

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The petitioner through this petition filed under Article 226 of the Constitution prays for quashing of assessment order dated 6.8.1985 (Annexure P.1) passed by Assessing Authority, Kapurthala whereby additional demand of purchase tax levied under Section 4-B of the Punjab General Sales Tax Act, 1948 (for brevity “PGST Act”) on the sugarcane purchased from the growers or their family members was created; further prayer is for quashing order dated 8.12.1987 (Annexure P.2) passed by DETC (Appeals), Jalandhar Division, Jalandhar dismissing the appeal filed against the order passed by the Assessing Authority and order dated 26.8.1988 (Annexure P.3) passed by the Sale Tax Tribunal further upholding the orders.

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Parties are at ad-idem that the issue raised in this petition is covered by a Division Bench judgment of this Court rendered in STC No.1 of 1993 decided on 10.9.2007 titled as The Batala Cooperative Sugar Mills Ltd vs. State of Punjab and others decided on 10.9.2007, which in turn has

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CWP No.9275 of 1988

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placed reliance on a Full Bench judgment of this Court reported as Morinda

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Co-operative Sugar Mills Ltd v. Assessing Authority, (1995) 99 STC 468 . The aforesaid Full Bench had further placed reliance on the law laid down by Hon'ble the Supreme Court in M/s Jagatjit Sugar Mills v. State of Punjab (1995) 96 STC 344 (SC) .

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In view of the agreed stand, we allow the present writ petition and quash the impugned orders dated 6.8.1985 (Annexure P.1), 8.12.1987 (Annexure P.2) and 26.8.1988 (Annexure P.3) with a direction to the Assessing Authority to decide the matter afresh in view of the settled law laid down by the Full Bench of this Court in the case of Morinda Cooperative Sugar Mills Limited (supra) based on the judgment of Hon'ble the Supreme Court in the case of M/s Jagatjit Sugar Mills's case (supra) . It is expected that the matter would be decided expeditiously by determining the tax liability as per law, which was then applicable.

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( M.M. KUMAR ) JUDGE

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December 04, 2009 ( JASWANT SINGH ) manoj JUDGE

M/S the Jagatjit Sugar Mills Co.Ltd. v. the Assessing Authority Kapurthala etc.

Case brief

What is this about?

What did the court decide?

M/S the Jagatjit Sugar Mills Co.Ltd. v. the Assessing Authority Kapurthala etc.

Case brief

What is this about?

What did the court decide?

What the court decided

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