SUJAN SINGH Vs. STATE OF HARYANA

JUDGEMENT

(1.) This judgment shall dispose of three writ petition Nos. 11255, 11733 and 11734 of 1988 as common question of law and fact is involved in all the three cases. The facts are being taken from CWP 11255 of 1988.

(2.) Petitioner-firm carries on the business of wholesale merchants in tea and other products in Ambala City. Petition firm is a registered dealer under the Haryana General Sales Tax Act, 1973 (hereinafter referred to as the State Act) and under Central Sales Tax Act, 1956 (hereinafter referred to as the Central Act). It is alleged that in order to carry on business, petitioner-firm is to purchase goods from the places outside the State of Haryana and get transported to his place of business which is situated in the State of Haryana and secondly, a number of goods are sent by it to places outside the State of Haryana in the course of inter-state trade and to some other such places though situated within the State of Haryana but to reach that place though situated within the State of Haryana but to reach that place other State of Union Territory is to be crossed. State of Haryana with the object of establishing check post and introducing provisions in the sales tax law of a State which would facilitate inspection of goods which are carried from one State to another through a third State has amended Section 37 of the Haryana General Sales Tax Act, 1973 and Rule 45 of the Haryana General Sales Tax Rules, 1975 (hereinafter referred to as the Rules) Petitioner in this writ petition has challenged the vires of Section 37(4) of the Act and Rules 45 of the Rules as amended vide notifications dated 31.12.1987 and 30.4.1988 respectively.

(3.) Section 34(4) and Rule 45 as amended are reproduced below for ready reference.