CWP No. 4149 of 1992 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No. 4149 of 1992 Date of Decision: 1.8.2011 M/s The Fazilka Cooperative Sugar Mills Ltd. ....Petitioner. Versus State of Punjab and others ...Respondents. And other connected petitions being CWP Nos. 3921 and 6326 of 1992 CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL, ACTING CHIEF JUSTICE. HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. PRESENT: Mr. M.R. Sharma, Advocate for the petitioner. Mr. Amol Rattan Singh, Addl. Advocate General, Punjab. ADARSH KUMAR GOEL, ACJ. 1. This order shall dispose of CWP Nos. 4149 of 1992, 3921 and 6326 of 1993. 2. In CWP No. 4149 of 1992, the issue raised relates to the validity of demand of purchase tax under Section 4(1) of the Punjab General Sales Tax Act, 1948 (in short “the Act”). 3. Learned counsel for the petitioner states that in view of judgment of the Hon'ble Supreme Court in Jagatjit Sugar Mills and others v. State of Punjab and another, (1995) 1 SCC 67, Section 4-B is not applicable to the sale of sugarcane by the growers themselves to CWP No. 4149 of 1992 -2- sugar manufacturers though purchase tax could be levied under Section 4(1) of the Act in accordance with the procedure laid down therein. Following the above judgment, the Division Bench of this Court vide order dated 4.12.2009 in M/s Morinda Coop. Sugar Mills Limited v. The Assessing Authority, Ropar and another, CWP No. 5001 of 1988 directed the Assessing Authority to decide the matter afresh in view of law laid down by the Hon'ble Supreme Court in Jagatjit Sugar Mills case (supra) and Full Bench of this Court in Morinda Co- operative Sugar Mills Ltd. v. Assessing Authority, (1995) 99 STC 468. 4. In view of above, we dispose of these petitions in same terms. 5. A photo copy of this order be placed on the files of the connected cases. (ADARSH KUMAR GOEL) ACTING CHIEF JUSTICE August 1, 2011 (AJAY KUMAR MITTAL) gbs JUDGE