Civil Writ Petition No.14238 of 1993 -1- **** IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Civil Writ Petition No.14238 of 1993 Date of decision: 15.11.2010 M/s Garg Rice & General Mills, Kharar ...Petitioner Versus The State of Punjab and another ...Respondents CORAM: HON'BLE MR.JUSTICE ADARSH KUMAR GOEL HON'BLE MR.JUSTICE AJAY KUMAR MITTAL Present: Mr. K.L.Goel, Senior Advocate with Mr. Sandeep Goel, Advocate for the petitioner. Mr. Amol Rattan Singh, Addl. Advocate General, Punjab **** ADARSH KUMAR GOEL, J . This petition seeks quashing of order of assessment as affirmed by the Tribunal to the extent of including the amount paid as market fee as a part of turn over for calculating the demand of purchase tax under the provisions Punjab General Sales Tax Act, 1948 (hereinafter referred to as “the Act”). Learned counsel for the parties agree that the matter is covered on this aspect by judgments of Hon'ble Supreme Court in State of Punjab and others Vs. Guranditta Mal Shauti Prakash (2004) 136 STC 12 and State of Punjab and others Vs. Chhabra Rice Mills and others (2006) 144 STC 1. Civil Writ Petition No.14238 of 1993 -2- **** Accordingly, we set aside the impugned order to the extent that market fee has been included in the taxable turn over for the purpose of purchase tax. Consequential claim of the petitioner for refund may be separately decided by the Assessing Authority in accordance with law within three months from the date of receipt of a copy of this order. The writ petition is disposed of accordingly. (Adarsh Kumar Goel) Judge November 15, 2010 (Ajay Kumar Mittal) Pka Judge