IN THE HIGH COURT FOR THE STATES OF PUNJAB AND HARYANA AT CHANDIGARH CWP No.11733 of 2003 and CWP No.6411 of 2004 Date of Order: 30.10.2009 Sangrur Mini Flour Mills Association and others ...Petitioners Versus State of Punjab ....Respondent CORAM: HON'BLE MR. JUSTICE M.M. KUMAR HON'BLE MR. JUSTICE JASWANT SINGH Present: Mr. Sandeep Goyal, Advocate for the petitioners. Ms. Sudeepti Sharma, DAG, Punjab for the respondent. 1. To be referred to the Reporter or not? 2. Whether the judgment should be reported in the Digest? M.M. KUMAR,J Present writ petition has challenged the constitutional validity of Notification dated 12.11.2001 (Annexure P.1) and (Annexure P.2). Respondent-State of Punjab had issued the aforesaid notification in exercise of powers under Section 5(3) of the Punjab General Sales Tax Act, 1948 granting exemption from payment of tax in respect of wheat produced for processing by roller flour mills with five or more installed roll bodies. Petitioners are stated to be small flour mills with less than 5 installed rolled bodies. However, the challenge has been rendered academic in view of the fact that Punjab General Sales Tax Act, 1948 has been repealed by Section 92 of the Punjab VAT Act, 2005. Accordingly, the writ petition is disposed of as having been rendered infructuous. ( M.M. KUMAR ) JUDGE October 30, 2009 ( JASWANT SINGH ) manoj JUDGE