IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Civil Writ Petition No.7766 of 1991 Date of decision: 4.8.2011 M/s Hindustan Wire Products Ltd. ...Petitioner Versus State of Punjab and others ...Respondents and other connected petitions being Civil Writ Petitions Nos.7252, 7254, 7255, 7256, 7257, 7258, 7259,7260 and 7292 of 1992. CORAM: HON'BLE MR.JUSTICE ADARSH KUMAR GOEL, ACTING CHIEF JUSTICE HON'BLE MR.JUSTICE AJAY KUMAR MITTAL Present: Mr. M.L.Puri, Advocate for the petitioner. Mr. Amol Rattan Singh, Addl. Advocate General, Punjab. ADARSH KUMAR GOEL, ACJ. This order will dispose of Civil Writ Petitions No.7766 of 1991, 7252, 7254, 7255, 7256, 7257, 7258, 7259,7260 and 7292 of 1992 as it is stated that questions of law involved in these petitions are common. These petitions question the validity of Section 4-B (iv) of Punjab General Sales Tax Act, 1948. Learned counsel for the parties state that the issue raised in these petitions is covered by the judgment of the Hon'ble Supreme Court in Devi Dass Gopal Krishan Pvt. Ltd. and others Vs. State of Punjab and others 1994 Supp. (2) Supreme Court Cases 59 against the petitioner. In view of above, these petitions are dismissed. A photo copy of this order be placed on the files of the connected case. (Adarsh Kumar Goel) Acting Chief Justice August 04, 2011 (Ajay Kumar Mittal) Pka Judge