M/S Shri Giriraj Cattle Feed Industries v. State Of Punjab & ORS

CWP No.24310 of 2018 {1}

IN THE HIGH COURT OF PUNJAB & HARYANA

AT CHANDIGARH CWP No.24310 of 2018 Date of decision:24.09.2018 M/s Shri Giriraj Cattle Feed Industries ... Petitioner Vs.

State of Punjab and others ... Respondents

CORAM:

HON'BLE MR. JUSTICE RAJESH BINDAL HON'BLE MR. JUSTICE AMIT RAWAL Present:- Mr. Aman Bansal, Advocate for the petitioner.

Rajesh Bindal, J.

Learned counsel for the petitioner submitted that he had purchased the "damaged wheat" which is not taxable under the Punjab Value Added Tax Act, 2005. For the purpose reference has been made to the Division Bench judgment dated 06.02.2009 passed in CWP No.17329 of 2008 titled as "Garg Cattle Feed Industries Vs. Food Corporation of India and others" (Annexure P-8).

Despite the aforementioned judgment being there, still tax was charged on the "damaged wheat" purchased by the petitioner. To claim the relief the petitioner got the legal notice dated 27.08.2018 (Annexure P-7) issued to respondent No.4. However, the same has not been responded to. SAVITA KADIAN 2018.09.25 12:26 I attest to the accuracy and integrity of this document High Court Chandigarh

CWP No.24310 of 2018 {2} After hearing the learned counsel for the petitioner, perusing the present petition and without expressing any opinion on the merits of the controversy, we dispose of the present petition with a direction to respondent No.4 to decide the claim made by the petitioner through legal notice dated 27.08.2018 (Annexure P-7) within a period of three months from the date of receipt of certified copy of the order. (Rajesh Bindal) Judge (Amit Rawal) Judge 24.09.2018 savita Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No SAVITA KADIAN 2018.09.25 12:26 I attest to the accuracy and integrity of this document High Court Chandigarh