HARYANA DISTILLARY Vs. STATE OF HARYANA

JUDGEMENT

(1.) This order will dispose of Civil Writ Petition Nos. 7720 and 7722 of 1989 as common questions are involved in both the petitions.

(2.) In Civil Writ Petition No. 7720 of 1989 challenge is to the order of assessment Annexure P-1 under the provisions of the Haryana General Sales Tax Act, 1973 (hereinafter referred to as "the Act").

(3.) Case of the Petitioner is that it carries on business of manufacture of liquor and in the process of manufacture paddy husk is used as fuel. The said item is purchased in the State by the Petitioner. The Assessing Authority held the turn over of purchase to be liable to purchase tax under Section 9 of the Act. The order was upheld by the Appellate Authority and the Tribunal.