FIZZ DRINKS P LTD Vs. STATE OF HARYANA

JUDGEMENT

(1.) In this petition, the petitioner has prayed that the orders, annexures P1 and P3, passed by the Deputy Excise and Taxation Commissioner (1)-cum-Revisional Authority, Faridabad (East) (respondent No. 3) and the Sales Tax Tribunal, Haryana (for short, "the Tribunal"), respectively may be quashed and a direction may be issued to respondent No. 3 to decide the matter afresh keeping in view the decision of the Supreme Court in 20th Century Finance Corporation Ltd. v. State of Maharashtra [2000] 119 STC 182.

(2.) The petitioner, is engaged in the manufacture and sale of aerated water, which is partly sold within the State of Haryana and partly outside the State. It is registered as a dealer under the Haryana General Sales Tax Act, 1973 (for short, "the State Act") as well as the Central Sales Tax Act, 1956 (for short, "the Central Act" ). By an order dated March 26, 1987, the Excise and Taxation Officer-cum-Assessing Authority, Faridabad (East) (respondent No. 4) finalised the assessment for the year 1985-86. After about six years, respondent No. 3 passed order, annexure P1, dated May 25, 1993 under section 40 (1) of the State Act vide which he reversed the order of the Assessing Authority and held that the petitioner is liable to pay tax amounting to Rs. 1,08,245 under the State Act. Appeal filed by the petitioner against that order was dismissed by the Tribunal on May 8, 1997. The review application filed by the petitioner was disposed of by the Tribunal on May 3, 2000 with a direction to respondent No. 4 to consider the mistakes in the figures pointed out by the petitioner and adjust the tax liability accordingly.

(3.) The petitioner has averred that in view of the law laid down by the Supreme Court in 20th Century Finance Corporation's case [2000] 119 STC 182, no tax can be levied under the State Act on the transfer of goods and, therefore, orders annexure P1 dated May 25, 1993, passed by respondent No. 3 and annexure P3 dated May 8, 1997, passed by the Tribunal should be declared as void and quashed.