TMI Blog1981 (7) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... ent would withdraw the instructions and holding that therefore the writ petition had become infructuous. In our opinion, no further question arose for consideration by the High Court. The High Court erred in pronouncing on the merits of the question whether the transaction constituted a sale under the aforesaid sales tax enactments. It will be for the Assessing Authorities to deal with the questio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Haryana General Sales Tax Act, 1973, and the Central Sales Tax Act, 1956, directing them to treat the supply of rice to the State Government in pursuance of a levy procurement scheme under the provisions of the Punjab Rice Procurement (Levy) Order, 1950, as transactions of sale liable to sales tax. When the writ petition came on for hearing before the High Court it was conceded by the counsel app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... instructions and holding that therefore the writ petition had become infructuous. In our opinion, no further question arose for consideration by the High Court. The High Court erred in pronouncing on the merits of the question whether the transaction constituted a sale under the aforesaid sales tax enactments. We think that its observations and findings on the question should be vacated. It will b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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