CAP N CHOPS CATERERS Vs. STATE OF HARYANA

JUDGEMENT

(1.) This order will dispose of G.S.T.R. Nos. 1 and 2 of 2009 as both the references are interconnected.

(2.) In G.S.T.R. No. 1 of 2009, the Haryana Tax Tribunal, Chandigarh, has referred for opinion of this court the following question of law under section 42 of the Haryana General Sales Tax Act, 1973 (in short, "the Act") arising out of its order dated April 12, 2006 passed in S.T.A. Nos. 482 and 483 :

(3.) The dealer-assessee is carrying on the business of catering. It entered into an agreement with the Management of Staff Training Colleges of State Bank of India and State Bank of Patiala for catering, house keeping and maintenance during the period from April 1, 2001 to August 5, 2001. The Assessing Authority created a demand of tax in respect of turnover under the contract in question. The plea of the assessee that the contract in question was works contract and did not involve any sale was rejected which was upheld by the appellate authority as well as the Tribunal. The finding recorded by the Assessing Authority is as under;