MURLI MANOHAR AND COMPANY Vs. STATE OF HARYANA

JUDGEMENT

(1.) THIS order will dispose of Civil Writ Petitions Nos. 1227 (Murli Manohar and Company v. State of Haryana), 1922 (Bharat Carpet Manufac-turers v. Assessing Authority) and 2390 of 1980 (Bharat Carpet Manufacturers v. Assessing Authority) wherein the point involved is common.

(2.) THE petitioners in an the petitions are registered dealers under the Haryana General Sales Tax Act, 1973 (hereinafter the Sales Tax Act ). They purchased raw material for the manufacture of goods on the basis of the certificate issued in their favour without payment of any tax. Messrs. Bharat Carpet Manufacturers, the petitioners in Civil Writ Petitions Nos. 1922 and 2390 of 1980, purchased raw material for the manufacture of carpet and durees whereas Messrs. Murli Manohar and Company, the petitioner in Civil Writ Petition No. 1227 of 1980, purchased raw material for the manufacture of pickles, etc. The Assessing Authority, Panipat, vide order dated 20th March, 1980, (annexure P. 2 in C. W. P. No. 2390 of 1980) reopened the assessment of Messrs. Bharat Carpet Manufacturers under the Sales Tax Act for the year 1977-78 and determined their liability at Rs. 20,060. 58. The Assessing Authority, Panipat, vide order dated 19lh March, 1980 (annexure P. 1 in C. W. P. No. 1922 of 1980) determined the liability of the same party for the year 1978-79 at Rs. 17,342. 19. Messrs. Bharat Carpet Manufacturers have filed C. W. P. No. 2390 of 1980 challenging the revised (on reopening) assessment order (P. 2) for the year 1977-78 and C. W. P. No. 1922 of 1980 challenging the assessment order (P. 1) for the year 1978-79.

(3.) THE Assessing Authority, Panipat, vide order dated 29th February, 1980 (P. 1) reopened the assessment of Messrs Murli Manohar and Company for the year 1977-78 and determined their liability at Rs. 10,109. Messrs. Murli Manohar and Company have filed C. W. P. No. 1227 of 1980 challenging the assessment order (P. 1 ).