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1990 (11) TMI 342 - SC - VAT and Sales TaxWhether the directions of the Union of India contained in Memo No. F. 121(5)-B/66 Vol. 11 dated March 7, 1990 bar the assessment and recovery of the sales tax in the present case? Whether the Hospitality Organisation is a "dealer" within the meaning of section 2(d) of the Punjab General Sales Tax Act? Held that:- Appeal allowed. Set aside the order of the Tribunal and hold that the Hospitality Organisation was not a dealer under the Act liable to sales tax for the assessment year 1963-64. We direct the Tribunal to proceed to give effect to this judgment. We need not formally pass orders setting aside the High Court's order rejecting the petition under section 22(2) as non-maintainable as it has not affected the Tribunal's order.
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