STATE OF HARYANA Vs. DALMIA DADRI CEMENT LIMITED

JUDGEMENT

(1.) These appeals by special leave are directed against the decision of a Division Bench of the High Court of Punjab and Haryana on a reference under Section 22 of the Punjab General Sales Tax Act (hereinafter referred to as 'the Act'). The short facts necessary for the disposal of these appeals are as follows :

(2.) Section 5(2)(a)(iv) of the Act reads as under :

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