STATE OF HARYANA Vs. INALSA LIMITED AND ANR.

JUDGEMENT

(1.) The Haryana Tax Tribunal, Chandigarh has referred the following question of law under Section 42 of the Haryana General Sales Tax Act, 1973 (for short, "the Act") for the opinion of this Court, arising out of its order dated June 15, 2000 in S.T. A. No. 37 of 1998-99:

(2.) During the assessment, the dealer claimed deduction in respect of sales to registered dealers on the strength of prescribed form under Section 27 of the Act. Though the assessing authority allowed the said claim, revisional authority exercising suo motu jurisdiction disallowed the same on the ground that the buyer-dealer was in fact unregistered and was non-existent and had used forms which had been stolen from the office of the Department. On appeal of the dealer to the Tribunal, this view was reversed with the observation that the forms being admittedly genuine, the Assessee-dealer had no means to ascertain whether the dealer who presented the genuine forms was in fact registered dealer or not. The finding recorded is as under:

(3.) We have heard learned Counsel for the State.