NARINDER CHAND HEM RAJ & ORS. vs LT. GOVERNOR, ADMINISTRATOR, UNION TERRITORY,HIMACHAL PRADE

The Supreme Court held that under the Punjab General Sales Tax Act, 1948, Indian made foreign liquor was made liable to sales tax after its removal from Schedule B to Schedule A by the Punjab Government. The Court found that the Deputy Commissioner did not assure bidders that sales tax would be abolished, but merely indicated that the Government was considering changes. Consequently, the Court ruled that it cannot issue a writ to compel the State Government to change the law or grant exemptions, affirming the legality of the sales tax imposition.