TRIPUTI UDYOG LTD Vs. STATE OF HARYANA

JUDGEMENT

(1.) This is a petition under Section 42(2) of the Haryana General Sales Tax Act, 1973 (for short, "the Act") for directing the Sales Tax Tribunal, Haryana (for short, "the Tribunal") to refer the questions of law mentioned in paragraph 8 of the petition.

(2.) A perusal of the record shows that Triputi Udyog Ltd. (now known as Surekha Coated Tubes and Sheets Ltd., Faridabad) is engaged in the business of manufacturing of iron and steel. It is registered as a dealer under the Act. On the basis of quarterly returns filed by it in relation to the assessment year 1983-84, the Assessing Authority-cum-Deputy Excise and Taxation Commissioner, Faridabad (East) passed order dated March 31, 1987 holding it liable to pay tax under Section 9 of the Act on a sum of Rs. 1,99,119. The Assessing Authority also created an additional demand of Rs. 3,13,621 in lieu of purchase tax. That order was revised by the Deputy Excise and Taxation Commissioner (Ns)-cum-Revisional Authority who, vide order dated October 12, 1990, created a further additional demand of Rs. 1,41,015. The appeal filed by the petitioner against the order passed by the Revisional Authority was dismissed by the Tribunal on January 16, 1997 primarily in view of the notification dated July 16, 1985 issued by the Government and the decision reported in Santoshi Tel Utpadak Kendra v. Deputy Commissioner [1979] 43 STC 307 (Bom). The application filed by the petitioner under Section 41 of the Act for review of the order dated January 16, 1997 was dismissed by the Tribunal on July 31, 1997 and reference application filed on its behalf under Section 42 of the Act was also dismissed.

(3.) The petitioner has averred that the judgment of the Bombay High Court relied upon by the Tribunal has been overruled by the Supreme Court in Tel Utpadak Kendra v. Deputy Commissioner of Sales Tax [1981] 48 STC 248 and, therefore, the order passed by the Tribunal declining to refer the question sought by it should be treated as non est and a direction be issued to it to make reference to this Court.