IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No. 8440 of 2007 DATE OF DECISION : 01.04.2008 Sumrish Vij and others .... PETITIONERS Versus The State of Punjab and others ..... RESPONDENTS CORAM :- HON'BLE MR. JUSTICE SATISH KUMAR MITTAL HON'BLE MR. JUSTICE RAKESH KUMAR GARG Present: Mr. Ranjan Lohan, Advocate, for the petitioners. Mr. N.D.S. Mann, Addl. A.G., Punjab. * * * SATISH KUMAR MITTAL , J. ( Oral ) The petitioners have filed this petition under Articles 226/227 of the Constitution of India for issuing a writ of mandamus prohibiting the respondents to levy, demand and collect the purchase tax on the purchase of wheat pursuant to Punjab Govt. Notification No. SO 59/PA/46/48/S.6 Adv. 2001 dated 12.11.2001 vide which tax on the purchase of wheat has been exempted by placing the same at Sr. No. 18 (a) of Schedule B of the Punjab General Sales Tax Act, 1948 and which is protected by the Saving & Repeal Clause under Section 92 (3) (a) of the Punjab Value Added Tax, 2005. We have heard counsel for the parties. CWP No. 8440 of 2007 -2- Undisputedly, the question of law raised by the petitioners in this writ petition has already been decided by this Court against the petitioners in CWP No. 16396 of 2005 decided on 7.9.2006. In view of this factual position, the instant petition is also dismissed in the same terms. ( SATISH KUMAR MITTAL ) JUDGE April 01, 2008 ( RAKESH KUMAR GARG ) ndj JUDGE