AMRIK GAS Vs. STATE OF HARYANA AND ORS.

JUDGEMENT

(1.) THIS petition seeks quashing of order of assessment as upheld by the Tribunal under the Haryana General Sales Tax Act, 1973.

(2.) THE Petitioner is a registered dealer engaged, inter alia, in transporting LPG Cylinders apart from being distributor of Bharat Petroleum Corporation for distributing the gas. It entered into a transport contract dated 6.9.1986 with the said Corporation. It transported the goods for Bharat Petroleum Corporation, Delhi and received the charges for the said service. The assessing authority treated the said charges as charges for right to use the trucks covered by the definition of 'sale' under Article 366(29) of Constitution of India read with Section 2(l) of the Act. The said finding has been upheld by the appellate authority and the Tribunal. The Tribunal observed as under:

(3.) LEARNED Counsel for the Petitioner submits that while recording the finding that the transaction in question was hiring out, the Tribunal has not discussed the agreement providing for transport service and treated the transport charges as charges for hiring of the vehicles.