IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No. 7767 of 1991 Date of Decision: 17.9.2010 M/s Hindustan Wire Products Ltd. ....Petitioner. Versus State of Punjab and others ...Respondents. CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL. HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. PRESENT: Ms. Radhika Suri, Advocate for the petitioner, in CWP No. 8096 of 1991. Mr. D.S. Brar, Advocate for the petitioner, in CWP Nos. 17002 of 1991 and 2797 of 1992. Mr. Jaswinder Singh, Deputy Advocate General, Punjab. ADARSH KUMAR GOEL, J. 1. This order will dispose of CWP Nos.7767, 7769, 7770, 8096, 17002 of 1991 and 2797 of 1992 as all these petitions involve common question of validity of levy of purchase tax. 2. Learned counsel for the State submits that the matter is covered by the judgment of the Hon'ble Supreme Court in Hotel Balaji and others, etc. etc. v. State of Andhra Pradesh and others, etc. etc., AIR 1993 SC 1048 against the petitioners. This stand could not be disputed on behalf of the petitioners. 3. In view of above, the petitions are dismissed. CWP No. 7767 of 1991 -2- 4. It is, however, made clear that apart from validity of levy of purchase tax, any other question will be open to be raised in appropriate proceedings. 5. A photo copy of this order be placed on the files of the connected cases. (ADARSH KUMAR GOEL) JUDGE September 17, 2010 (AJAY KUMAR MITTAL) gbs JUDGE