JUDGMENT
Ashok Bhan, J.
1. Petitioner has prayed for a writ of mandamus directing the respondents to refund the purchase tax collected by them under section 4B of the Punjab General Sales Tax Act (hereinafter referred to as the State Act) which has since been declared to be ultra vires the Constitution by the Supreme Court in Mukerian Papers Ltd. v. State of Punjab (1991) 81 STC 152.
2. The only point canvassed in this writ petition is that section 9(1)(b) and 24(3) of the Haryana General Sales Tax Act which is para materia with Section 4B of the State Act has been declared to be ultra vires the Constitution being beyond the competence of the State Legislature to enact such law as it purported to impose tax on consignment/branch transfer of the goods by the dealer to some other states. State of Haryana v. Goodyear India Ltd., (1990) 76 STC 72, was followed by the Supreme Court in Mukerian Papers case (Supra) which was under Section 4B of the State Act.
3. In the written statement filed, it has been pleaded that Goodyear’s case (supra) and Mukerian Papers’ (Supra) are no longer good law in view of the judgment of the Suprenie Court in Hotel Balaji and Ors. v. State of Andhra Pradesh and Ors., (1993) 88 STC 98.
4. By the judgment of even date in Food Corporation of India v. State of Punjab and Anr., (1994-1)106 P.L.R. 422 C.W.P. No. 18156 of 1991, we have held that section 4B of the State Act is not ultra vires the Constitution. It has also been held that the law laid down in Goodyear’s case (Supra) and Mukerian Papers’s case (Supra) is no longer good law in view of the later judgment of the Supreme Court in Hotel Balaji’s case (Supra). For the reason recorded in that judgment, we hold that Section 4B of the State Act, is not ultra vires the Constitution being beyond the competence of the State Legislature, Since Section 4B of the State Act, is held to be intra-vires the Constitution, the question raised in this writ petition for refund of the amount of the assessment framed under section 4B of the State Act, has no force and no refund is due to the petitioner.
5. For the reasons recorded above, this writ petition is dismissed. No costs.