PARKASH INDUSTRIES LIMITED Vs. STATE OF HARYANA

JUDGEMENT

(1.) At the instance of the assessee, following questions of law have been referred for the opinion of this court under section 42 of the Haryana General Sales Tax Act, 1973 (in short, "the 1973 Act") :

(2.) The assessee/dealer is engaged in manufacture of PVC pipes at Hissar. During the assessment year 1988-89, claims of the assessee with regard to turnover sale to registered dealers worth about Rs. 7 crores were allowed on production of ST 15 forms. However, the revisional authority exercised suo motu power under section 40 of the Act and held that RD sales to the extent of about Rs. 3.37 crores were wrongly allowed against stolen ST forms and the goods appeared to have been disposed of otherwise than by way of sale to registered dealers in the course of inter-State trade or commerce. This finding was affirmed on appeal by the Tribunal.

(3.) The findings recorded by the revisional authority are as under :