In the High Court of Punjab and Haryana, Chandigarh G.S.T.R. No. 37 of 1989 Date of Decision: January 20, 2009 State of Punjab …Applicant Versus M/s J.M. Sales Agencies, Jalandhar …Respondent CORAM: HON’BLE MR. JUSTICE M.M. KUMAR HON’BLE MR. JUSTICE H.S. BHALLA Present: None. 1. Whether Reporters of local papers may be allowed to see the judgment? 2. To be referred to the Reporters or not? 3. Whether the judgment should be reported in the Digest? M.M. KUMAR, J. The instant reference under Section 22(1) of the Punjab General Sales Tax Act, 1948 (for brevity, ‘the Act’) has arisen out of order dated 17.3.1988 passed by the Sales Tax Tribunal, Punjab, Chandigarh (for brevty, ‘the Tribunal) in Appeal No. 809 of 1984-85, in respect of the assessment year 1980-81. The Tribunal has referred the following question of law for adjudication of this Court:- “Whether in the facts and circumstances of this case, the battery cells are ‘electrical goods’ and are covered by exception provided under entry 17 of Schedule ‘A’ of the Punjab General Sales Tax Act, 1948?” G.S.T.R. No. 37 of 1989 A perusal of the order passed by the Tribunal would show that a paltry amount of Rs. 1,209/- from the dealer in respect of the stipulated period has been demanded. The total tax effect is diminutive as is evident from the assessment order dated 4.4.1983. Therefore, we are not inclined to adjudicate the question of law and the same is sent unanswered. (M.M. KUMAR) JUDGE (H.S. BHALLA) January 20, 2009 JUDGE Pkapoor 2