THERMADYNE PVT. LTD. Vs. STATE OF HARYANA

JUDGEMENT

(1.) The Sales Tax Tribunal, Haryana (hereinafter referred to as "the Tribunal") has referred for the opinion of this Court the following questions of law under Section 42 of the Haryana General Sales Tax Act, 1973 (in short "the Act") arising out of its order dated September 28, 1996 in STA No. 221/94-95 and STR No. 56 of 1996-97 for the assessment year 1988-89:

(2.) The Assessee is a registered dealer under the Act at Faridabad and is engaged in manufacture of laminar flow clean air equipments used in manufacturing pharmaceuticals products like intravenous fluids injectable vaccines, etc. The Assessee claimed that the goods sold by it are industrial machinery to which general rate of tax was attracted at the last stage of sale. The Assessing Authority, however, held that the goods were "electrical appliances" under entry 18 of Schedule A carrying higher rate of tax at first stage. Accordingly, the demand of tax was raised and the finding of the Assessing Authority was upheld by the appellate authority and the Tribunal. Review application against the order of the Tribunal was dismissed. The Tribunal followed its earlier orders dated August 21, 1991 and June 26, 1992 in the case of the Assessee to the following effect:

(3.) We have heard learned Counsel for the parties.