ADVANCE BRICKS CO Vs. ASSESSING AUTHORITY ROHTAK

JUDGEMENT

(1.) Special leave granted.

(2.) The appellant is a registered dealer under the Haryana General Sales Tax Act, 1973 ('act' for short) and is also a licensee under the Haryana Control of Bricks Supplies Order, 1972 ('order' for short). In respect of assessment of Sales tax for the accounting period 1981-82, it claimed deduction of a sum of Rs. 1,49,600. 92 out of the gross turnover on the ground that it had purchased sun-dried bricks from one Sardool Singh, a registered dealer on payment ofsales tax under the Act and that amount represented the sale price of such tax-paid bricks. The claim was rejected by the authorities under the Act. In the writ petition before the High court the claim was rejected on the ground that raw bricks (i. e. unburned bricks) did not come within the purview of the notification of 5/05/1973, issued by the State government in exercise of power vested under S. 18 of the Act prescribing levy of tax at the first point in respect of the named goods of which brick was one.

(3.) Two questions have been placed for our consideration : (i) whether as a fact the appellant has paid sales tax on the purchase of sun-baked bricks from the seller as claimed and the appropriate declaration has been produced in the assessment proceedings, and (ii) whether bricks used in the notification of 1973 covered sun-dried bricks.