JOG DHIAN VINOD KUMAR Vs. STATE OF HARYANA

JUDGEMENT

(1.) THE meaningful question that has been formulated for consideration by the Full Bench is :

(2.) THE chequered history of this case giving rise to the issue aforesaid needs recounting, albeit briefly. This writ petition was preferred a full decade ago to challenge inter alia the retrospective imposition of sales tax on pumping s6ts (which were being marketed by the petitioner-firm) by the Punjab General Sales Tax (Haryana Amendment and Validation) Act, 1972 (Haryana Act No. 19 of 1972 ). Along with a number of other writ petitions raising a similar challenge, this writ petition also came up for consideration by the Division Bench which by its lucid order dated 15th February, 1973, referred the question mentioned at the very outset for decision by the Full Bench.

(3.) ON 2nd August, 1976, all the connected writ petitions came up for hearing before a Full Bench of this Court. However, the Government of Haryana had meanwhile by instructions issued on 4th June, 1974, directed that the levy of sales tax on the sale of threshers and discs be exempted. Consequently those writ petitions in which the sole challenge was to the imposition of sales tax on wheat threshers and discs were rendered infructuous and disposed of as such. The rest of the writ petitions in which other contentions were available were referred back to the Division Bench for determination on merits.