LAKHI RAM DIWAN SINGH Vs. STATE OF HARYANA

JUDGEMENT

(1.) This judgment shall dispose of G.S.T.R. No. 29 of 1997 as well as G.S.T.R. No. 30 of 1997 to GSTR No. 39 of 1997. The Sales Tax Tribunal, Haryana has referred the following questions of law for adjudication by this honourable court :

(2.) Briefly the facts of the case are that the assessee purchased sunbaked bricks from registered dealers after payment of sales tax, as the bricks were taxable at the first stage of sale. After purchase of the bricks, the assessee burnt them in the kiln and sold them without charging any sales tax from the subsequent purchasers. The assessee claimed deductions under Section 18 of the Haryana General Sales Tax Act, 1973 (for short, "the Act").

(3.) The Assessing Authority did not allow the claim on the ground that unburnt bricks did not come within the purview of the notification dated May 5, 1973, issued by the Haryana Government. Accordingly the Assessing Authority created additional demand against the applicant and levied tax besides interest and penalty imposed under Section 25(5) and Section 47 of the Act. The assessee filed an application under Section 42 of the Act wherein it was averred that no interest is payable on the additional demand created by the Department. The assessee also claimed that the question of law as framed by him in the application be referred to the High Court. This request was turned down by the Tribunal. It was challenged by the assessee in Sales Tax Case No. 48 of 1987 in which the High Court after framing the questions of law directed the Tribunal to refer the same to the High Court. This is how the reference has been made.