EXCISE AND TAXATION COMMISSIONER Vs. UNITECH LIMITED

JUDGEMENT

(1.) This order shall dispose of GSTR No. 6 of 2003 and GSTR No. 1 of 2003, as common questions of law and facts arise in both these cases. However, the facts are being extracted from GSTR No. 6 of 2003.

(2.) The Sales Tax Haryana vide its impugned order dated 5.12.2002, has referred the following question of law for adjudication by this Court:

(3.) Briefly, the facts of the case are that M/s Unitech Limited, Gurgaon was assessed to tax for the year 1991-91, 1992-93 and 1993-94 as an unregistered dealer by the Excise & Taxation Officer (Anti Evasion Squad)-cum-Assessing Authority on 22.2.1994, as the company was found to have purchased and supplied cement, iron and steel in large quantities to different contractors against payment during the aforementioned assessment years. The orders of assessment passed by ETO(AES) were challenged in appeals before the J.E.T.C. (Appeal), Rohtak, who vide order dated 24.8.1995 partly dismissed the appeals and remanded the case to the assessing authority for deciding the case regarding empty cement bags and steel scraps.