IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No.1475 of 2010 Date of decision: 29.1.2010 M/s Friends Saw Mill, Ludhiana. -----Petitioner. Vs. State of Punjab & others. -----Respondents CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE ALOK SINGH Present:- Mr. Aman Bansal, Advocate for the petitioner. --- ORDER: 1. This petition seeks direction against charging of Value Added Tax under the provisions of the Punjab VAT Act, 2005. 2. Case of the petitioner is that it purchased trees from the Punjab State Forest Development Corporation Ltd. and as per circular of the State of Punjab dated 21.4.2004, Annexure P-3, no tax is leviable on sale of trees. Still tax has been charged and amount deducted from the dues of the petitioner. The petitioner gave a Legal Notice dated 20.12.2009, Annexure P-4, to which the Corporation failed to give any reply. 3. Without expressing any opinion on merits, we direct respondent No.2/Corporation. to take a decision on the claim of CWP No.1475 of 2010 the petitioner in accordance with law, within three months from the date of receipt of a copy of this order. 4. The petition is disposed of. (ADARSH KUMAR GOEL) JUDGE January 29, 2010 ( ALOK SINGH ) ashwani JUDGE 2