TMI Blog1989 (2) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... ection (1-A) of section 5 of the Punjab General Sales Tax Act, 1948 (Punjab Act No. 46 of 1948), annexure P-2, and for quashing of a direction issued by the Director, Food and Supplies and Special Secretary, Punjab Government to the District Food and Supplies Controller, Patiala, requiring him to recover back the sales tax paid to the petitioners in respect of bardana supplied to the department su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the first time in the State of Punjab; and (iii) in the case of any other dealer who has not purchased the said goods from a dealer referred to in clause (ii), be the stage when such dealer sells the goods for the first time in the State of Punjab." It is not in dispute that the purchases of bardana by the various petitioners in the writ petition came within the specifications of the first ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax and collected, it is illegal and liable to be restored to the department. It is, therefore, ununderstandable how the learned counsel for the petitioners contends that the petitioners are not entitled to refund the amount illegally collected by them to the purchasers. No specific constitutional ground has been taken in respect of the contention that the levy of sales tax at the first stage was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e levy of sales tax on the bardana at the first stage could not be questioned on this ground. No principle of natural justice is involved in this. No hostile discrimination could also be said to arise in this case. The other contention of the learned counsel was that since ultimately they are supplying bardana to the Government and that transaction of sale by them to the Government is not taxabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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