HMT LIMITED Vs. STATE OF HARYANA

JUDGEMENT

(1.) As common questions of law and facts are involved in all the aforementioned reference petitions, therefore, we propose to decide the same by this single judgment, in order to avoid the repetition. However, for facilitation, the bare minimum facts that need a necessary mention, have been extracted from GSTR No. 14 of 2009 titled as "H MT Limited, Pinjore v. State of Haryana".

(2.) The matrix of the facts, culminating in the commencement of, relevant for disposal of these reference petitions filed by the petitioner-assessee M/s HMT Limited (for brevity "the assessee") and emanating from the record, is that the assessee was engaged in manufacturing of agricultural tractors and machine tools. It was holding one registration certificate for the two divisions and registered as dealer for the purpose of assessment with the Assessing Authority, Panchkula, under the Haryana General Sales Tax Act, 1973 (for short "the Act").

(3.) The assessee, during the relevant period of assessment years, made purchases of goods, both from within the State and from outside the State of Haryana for use in manufacturing of agricultural tractors and machine tools, separately in the two divisions. The goods, purchased for use in manufacturing, were clearly identifiable with the goods manufactured in the two divisions separately. Although the assessee maintained the separate accounts, in respect of purchase of the goods, their use in manufacture and disposal of the goods manufactured in the two divisions, but it (assessee ) filed a consolidated tax return for the two divisions, being single entity and holding one registration certificate under the Act.