IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Civil Writ Petition No.13409 of 1993 Date of decision: 3.8.2011 M/s Arora Rice Mills and others ...Petitioners Versus State of Punjab and another ...Respondents and other connected petitions being Civil Writ Petitions No.5649, 6570 and 8732 of 1993. CORAM: HON'BLE MR.JUSTICE ADARSH KUMAR GOEL, ACTING CHIEF JUSTICE HON'BLE MR.JUSTICE AJAY KUMAR MITTAL Present: Mr. S.K.Khunger, Advocate for the petitioners. Mr. Amol Rattan Singh, Addl. Advocate General, Punjab. ADARSH KUMAR GOEL, ACJ. This order will dispose of Civil Writ Petitions No.5649, 6570, 8732 and 13409 of 1993 as it is stated that questions of law involved in these petitions are common. Civil Writ Petition No.13409 of 1993 seeks a declaration that Rural Development Fund and market fee paid by the petitioner should not be treated as part of turn over for sale tax liability. Learned counsel for the petitioners submits that the matter is covered by a Division Bench judgment of this Court in Guranditta Mal Shanti Parkash, Rice Mills, Zira, District Ferozepur Vs. State of Punjab 1993(2) PLR 185 which has been upheld by the Hon'ble Supreme Court in Kanthi Enterprises and others Vs. State of Karnataka and others (2002) 7 Supreme Court Cases 283. Learned counsel for the State fairly accepts this position. Accordingly, these petitions are allowed in terms of the judgment of the Hon'ble Supreme Court in Kanthi Enterprise' case (supra). A photocopy of this order be placed on the file of each of the connected case. (Adarsh Kumar Goel) Acting Chief Justice August 03, 2011 (Ajay Kumar Mittal) Pka Judge