STATE OF HARYANA Vs. SUMITRA INDUSTRIES

JUDGEMENT

(1.) The Haryana Tax Tribunal, Chandigarh (in short, "the Tribunal") has referred the following two questions for determination by this court under section 42 of the Haryana General Sales Tax Act, 1973 (for short, "the Act"), vide order dated May 15, 2009, passed in Sales Tax Miscellaneous (Reference) No. 43 of 2004-05:

(2.) In appeal carried by the assessee, the Tribunal concurred with the computation made by the assessing officer. The orders of the revising authority were, thus, quashed and that of the assessing officer restored, vide order dated May 15, 2000. The State of Haryana sought review of the order passed by the Tribunal. The review application was dismissed vide order dated May 18, 2004, observing that there was no error in deciding the appeal and as such the parameters for taking up the matter for review under section 41 of the Act were not met.

(3.) The State of Haryana thereafter moved a reference application before the Tribunal proposing certain questions of law, and this is how the Tribunal has retrained the aforesaid two questions and referred to this court for its opinion.