9911796707
TMI Blog1978 (7) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... is set of four Civil Writ Petitions Nos. 2145, 2459 and 2191 of 1978 and No. 3316 of 1977, the primary and indeed the only challenge laid is against the constitutional validity of section 8(1), (2), (2A) and section 9(2), (3) of the Central Sales Tax Act, 1956 (hereinafter referred to as the Act). In view of what follows, it is wholly unnecessary to advert to the facts. "It would, however, suffic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ). (2) [1976] 38 S.T.C. 39., their Lordships of the Supreme Court repelled the twin challenge to their validity raised on the basis of article 301 of the Constitution of India and an argument of abdication of legislative authority by Parliament. It has been fairly conceded that, in view of this judgment and those referred to below, nothing now survives in the present cases. All that now remains i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Division Bench and a wide variety of challenges to the constitutionality of the provisions assailed therein was repelled. Mr. Dogra further conceded that the identical argument raised earlier before the learned single Judge in Malwa Sugar Mills' case(2) was raised before the Division Bench also and rejected in terms as a contention having no substance. The significant thing is that the learned co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not the least argument was raised to assail the validity of section 5 of the Punjab General Sales Tax Act in Civil Writ Petitions Nos. 2145, 2459 and 2191 of 1978. There is no merit at all in any of these writ petitions. All the four writ petitions are hereby dismissed. However, in view of the very fair stand taken by the learned counsel for the petitioners, we are disinclined to burden the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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