CWP No. 8309 of 2009 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. CWP No. 8309 of 2009 Date of decision 21 .7.2009 M/s Ratti Woolen Mills ... Petitioner Versus State of Punjab and others ... Respondents. CORAM: HON'BLE MR. JUSTICE M.M. KUMAR HON'BLE MR. JUSTICE JASWANT SINGH Present: Mr.S.K.Mukhi ,Advocate for the petitioner 1. Whether Reporters of local papers may be allowed to see the judgement ? 2. To be referred to the Reporter or not ? 3. Whether the judgement should be reported in the Digest ? M.M.KUMAR, J. The petitioner is a firm engaged in the manufacture of yarn and is based at Ludhiana. The challenge in this petition is to the order of assessment dated 27.2.2009 (P.1) passed by the Assessing Authority, Department of Excise and Taxation in respect of the assessment year 1992- 93 holding that the petitioner was not entitled to seek exemption in respect of sales made to registered dealers for various reasons given in the assessment order. The basic reason for approaching this Court appears to be that the petitioner has felt that the issue of sales made to registered dealers cannot be re-opened because it stood decided in favour of the petitioner by the Value Added Tax Tribunal, Punjab (for brevity 'the Tribunal') vide its order dated 11.7.2006 (P.6) in the earlier round of litigation. We have heard learned counsel for the petitioner at length and find that the order of assessment is an appealable order under Section 20 of the Punjab General Sales Tax Act, 1948 (for brevity 'the Act'). Keeping in CWP No. 8309 of 2009 2 view the totality of facts and circumstances we are not inclined to exercise our jurisdiction under Article 226 of the Constitution as it cannot be concluded after re-appreciating evidence whether benefit of sales made to registered dealers were genuine or not. The issue can be agitated more appropriately by filing an appeal under Section 20 of the Act. Accordingly the writ petition is dismissed with liberty to the petitioner to file an appeal against the assessment order before the appropriate authority. Before parting, we wish to clarify that any observation made in this order shall not be construed as an expression of opinion on the merits of the controversy and the appellate authority shall proceed in accordance with law. (M.M.Kumar) Judge (Jaswant Singh) 21.7.2009 Judge okg