MOHRI RAM RAM LAL Vs. STATE OF HARYANA

JUDGEMENT

(1.) The matrix of the facts culminating in the commencement, relevant for disposal, of present reference and emanating from the record is that in the wake of returns for the assessment year 1996-97, filed by M/s Mohri Ram Ram Lal, Kaithal (for brevity "the assessee"), the Assessing Authority, Kaithal assessed the tax on Sunflowers and Toria Oil Seeds @ 2% as per entry No.7(a) of Haryana Government Notification dated 30.10.1996, issued under Section 15 of Haryana General Sales Tax Act, 1973 (hereinafter to be referred as "the Act"). Thereupon, the Revisional Authority suo motu took up the matter and ordered the levy of tax on both the said items of Sunflowers and Toria seeds @ 4% instead of 2%. The tax liability of the assessee was re-assessed and tax was accordingly enhanced.

(2.) Aggrieved by the order of the Revisional Authority, the assessee filed the appeal before the Sales Tax Tribunal. The Tribunal observed that the Sunflowers and Toria Oil Seeds are two different articles and upheld the order of the Revisional Authority. Consequently, the appeal of the assessee was dismissed, vide order dated 16.2.1999.

(3.) The assessee did not feel satisfied with the impugned order of the Tribunal and sought the matter to be referred to this Court to decide the law point, invoking the provisions of Section 42 of the Act.