GANDHI GENERAL STORES Vs. STATE OF HARYANA

JUDGEMENT

(1.) Sales Tax Tribunal, Haryana has referred the following two questions of law for our opinion :-

(2.) So far as the first question is concerned, for the reasons recorded in civil writ Nos. 1552 and 2295 of 1970, M/s. Anil Traders and M/s. Karnal Machinery Stores v. The State of Haryana, 1972 RajdhaniLR 565), decided today it must be answered in the negative that is in favour of the assessee and against the Department.

(3.) So far as the second question is concerned Mr. Jain raises an objection that it does not arise out of the order of the Tribunal. The Tribunal has referred this question for our opinion. It is significant that at the stage when the reference application was heard by the Tribunal, no objection seems to have been taken by the Department, that the second question does not arise out of its order. The Tribunal merely said this "As regards the second question it appears there is no detailed discussion regarding it either in the order of the Assessing Authority or that of the Deputy Excise and Taxation Commissioner. It finds practically no mention in the order of the Sales Tax Tribunal. However, there is a brief mention of it in the order dated the 15the January, 1970 of the Deputy Excise and Taxation Commissioner, wherein it is stated, 'it was only used to draw water for propagation of agricultural land'. Here again the question is important and it appears that it is question of law". We have also answered this question in Civil Writ Nos. 1552 and 2295 of 1970 and for the reasons recorded therein this question is answered in the negative that is in favour of the assessee and against the Department. Our answer merely relates to "Monoblock pumping sets" that have been sold to agriculturists for irrigating their agricultural lands. Petition accepted.