1990 (11) TMI 342

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..... ellant.   --------------------------------------------------   ORDER   The Hospitality Organisation, Punjab, was running canteens at various places and it was assessed to sales tax for the assessment year 1963-64. This assessment was confirmed by the Deputy Excise and Taxation Commissioner on first appeal and then by the Sales Tax Tribunal, Chandigarh on second appeal. The assess .....

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..... al dismissed this application. When the matter came to the High Court under section 22(2) of the Punjab General Sales Tax Act seeking a direction to the Tribunal to refer the two questions earlier set out for the decision of the court, the High Court disposed of the petition on a totally new ground. It will be noticed that the Hospitality Organisation was a department of the State Government of P .....

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..... Tribunal. The application filed before it was one under section 22(2)(b) of the Punjab General Sales Tax Act. Its scope was limited to examining whether any question of law arose out of the order of the Sales Tax Tribunal or not. In our opinion, a question of law did arise out of the order of the Tribunal as to whether the Hospitality Organisation had been rightly treated as a "dealer" within the .....

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..... ppears to be to the decision in Government Medical Store Depot v. State of Haryana [1977] 39 STC 114-Ed., earlier referred to, that a Government Medical Store was not liable to be treated as a dealer within the meaning of section 2(d) of the Act because it did not carry on business with any profit- motive. The same principle clearly applies to the Organisation in the present case. In other words, .....

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..... 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. The appeal is allowed accordingly, but in the circumstances we make no order as to costs. Appeal allowed.
Case laws, .....

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