TMI Blog1983 (1) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... efly stated the facts of the case are that the petitioner-firm is a manufacturer of edible oils and is running a factory at Ahmedgarh for this purpose. The petitioner-firm manufactures rice bran oil. He sells it to registered dealers having their place of business in other States or Union Territories on the basis of form C in the course of inter-State trade or commerce. The Governor of Punjab issued a notification dated 11th January, 1979, (annexure P-1) in exercise of powers conferred on him by sub-section (5) of section 8 of the Central Sales Tax Act, 1956 (for short "the Central Act"), directing that the tax payable by any dealer having his place of business in the State of Punjab in respect of the sales made by him of edible oils from a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uary, 1982, and produced a receipt in proof of payment of the tax. Mr. H.S. Sahni, the learned counsel for the petitioner-firm, has argued: (i) that the petitioner-firm is aggrieved by paragraph 3 of the show cause notice, annexure P-3, dated 23rd December, 1981. The Excise and Taxation Officer has completed the assessment of the petitioner-firm without summoning him or hearing it. The order is in flagrant violation of the provisions of section 11(2) of the Punjab General Sales Tax Act, 1948 (for short "the Punjab Act"). There is merit in this contention. Though on the face of it annexure P-3 purports to be a show cause notice the assessing authority vide paragraph 3 of this letter (annexure P-3) has actually completed the assessment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the petitioner-firm was edible oil. It did not contain more than 8 per cent free fatty acids and 16 per cent acid-value and could not be declared as inedible oil even according to the standards laid in letter dated 4th February, 1982, of the Excise and Taxation Commissioner (annexure P-2). There is no sufficient material on the file to decide the question as to whether rice bran oil sold by the petitioner-firm was edible oil or inedible oil. Even the constituents of the oil have not been brought out on the file by the parties. It is not disclosed as to which component or components of the rice bran oil, individually or collectively, is/are inedible or makes/make the whole oil inedible. So, this question could not be decided on the m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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