IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH G.S.T.R. No.53 of 1989 Date of decision:24.10.2006 M/S Arora Sales Corporation,Ludhiana ...Petitioner Versus State of Punjab ...Respondent CORAM: HON'BLE MR.JUSTICE ADARSH KUMAR GOEL HON'BLE MR.JUSTICE RAJESH BINDAL Present:Ms.Urvashi Dhugga, Assistant Advocate General, Punjab. **** JUDGMENT This reference has been made by the Sales Tax Tribunal, Haryana under Section 22 of the Punjab Geneal Sales Tax Act, 1948. In spite of the several opportunities granted, the assessee has failed to file paper book. When the case was called for hearing none appeared to assist this Court on behalf of the assessee. In view of above, we are unable to go into the question referred on merits. The reference is returned unanswered. (Adarsh Kumar Goel) Judge October 24 ,2006 (Rajesh Bindal) Pka Judge