HEATING ENGINEERS Vs. STATE OF HARYANA

JUDGEMENT

(1.) Following question of law has been referred by the Sales Tax Tribunal I, Haryana (in short, "the Tribunal") for opinion of this court under section 42 of the Haryana General Sales Tax Act, 1973 (hereinafter referred to as, "the Act") arising out of its order dated December 30, 1991 passed in S. T. A. Nos. 743 and 744 of 1990-91 for the assessment year 1988-89 :

(2.) The Assessing Authority finalised the assessment of the assessee for the year in question. The revisional authority exercising its suo motu power revised the said order and created additional demand of tax, inter alia, on the ground that "hearing elements" which were part of turnover of the sales were covered by entry 16 of notification dated December 30, 1987 which was liable to be taxed at the first stage. The dealer claimed deduction in respect of the said turnover on the ground that the same were not covered by entry 16 of "electrical appliance" and the sales were to registered dealers against declaration. The view taken by the said revisional authority was upheld by the Tribunal. Finding recorded by the Tribunal is as under :

(3.) We have heard learned counsel for the parties and perused the record.