CWP No.6990 of 1994 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. CWP No.6990 of 1994 Date of decision: 17.11.2010 M/s Doudpur Rice and General Mills -----Petitioner Vs. The State of Punjab and others ----Respondents CORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOEL HON’BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Mr. Dheeraj Jain, Advocate for the petitioner. Mr. Jaswinder Singh, DAG, Punjab for the respondents. Adarsh Kumar Goel,J. 1. This petition seeks quashing of order of assessment under the provisions of the Punjab General Sales Tax Act, 1948 (for short, ‘the Act’) as upheld by the appellate authority and the Tribunal. 2. We have heard learned counsel for the parties. 3. Learned counsel for the State is unable to dispute that after the impugned order of the Tribunal, a Division Bench of this Court in M/s Guranditta Mal Shauti Parkash v. State of Punjab and another, (1993) 2 PLR 185 held that market fee could not be treated as part of sale consideration. The said view has been affirmed by the Hon’ble Supreme Court in State of Punjab and others v. Guranditta Mal Shauti Prakash and others, (2004) 5 SCC 791. 1 CWP No.6990 of 1994 4. In view of above, contrary view taken by the Tribunal cannot be upheld and the matter will have to be decided in terms of judgment of this Court as affirmed by the Hon’ble Supreme Court. 5. Accordingly, we allow this petition, set aside the impugned order of the Tribunal and remand the matter to the Tribunal for fresh decision in accordance with law. The petitioner may appear before the Tribunal for further proceedings on December 24, 2010. (Adarsh Kumar Goel) Judge November 17, 2010 (Ajay Kumar Mittal) ‘gs’ Judge 2