KHEMJI VISRAM AND SONS Vs. STATE OF HARYANA

JUDGEMENT

(1.) IN this petition the validity of Rule 27-A (ii) of the Punjab General Sales Tax Rules, 1949, as amended by the Haryana Government vide Notification No. G. S. R. 83/p. A. 46/48 S. 27/amd. (1)/68, has been challenged. The petitioner is a partnership firm with its head office at Bombay and carries on the business of purchasing and selling of cotton in the State of Haryana. The main place of business of the petitioner firm is at Sirsa, District Hissar, in the State of Haryana. The petitioner firm is registered under the Punjab General Sales Tax Act and the Central Sales Tax Act at Sirsa.

(2.) THE provision of Sub-rule (ii) of Rule 27-A, as amended up-to-date, applicable to the State of Haryana which is being challenged in this writ petition, is as follows : 27-A. A dealer who wishes to deduct from his gross turnover the amount in respect of (i ). . . . (ii) a purchase or sale of declared goods on the ground that he is entitled to make such deduction under Sub-section (3) of Section 5 of the Act shall append to his return in form S. T. VIII or S. T. VIII-A or both, as the case may be, a certificate in form S. T. XXX which shall be issued by every selling dealer to a purchasing dealer.

(3.) THIS Rule provides that before deduction is claimed under Sub-section (3) of Section 5 of the Punjab General Sales Tax (Haryana Amend ment and Validation) Act, 1967 (hereinafter called the Act), a certificate in form S. T. XXX has to be issued by every selling dealer to the purchasing dealer which has to be appended to the return in form S. T. VIII or S. T. VIII-A or both as the case may be.