KRISHNA DAL MILLS Vs. STATE OF HARYANA

JUDGEMENT

(1.) THE petitioner is a partnership firm known as M/s. Krishna Dal Mills, Loharu. It is registered at Hissar. It deals in the sale and purchase of dais. In the course of its business it sold the commodity on consignment basis outside the State of Haryana to the tune of Rs. 1,60,580. 65. The Assessing Authority, i. e. , respondent No. 3, while framing assessment for the assessment year 1969-70 treated these sales as taxable, in spite of the explanation given by the petitioner that such sales could not be assessed to tax in view of the provisions of Section 29 of the Punjab General Sales Tax Act, 1948 (hereinafter called as the Act ). The Assessing Authority also imposed a penalty of Rs. 3,500 under Sub-section (7) of Section 10 of the Act. Copy of the assessment order is attached with the petition as annexure B.

(2.) THE petitioner-firm filed an appeal before the Deputy Excise and Taxation Commissioner (Appeals), Rohtak, who vide his order dated 23rd June, 1972 (copy annexure C with this petition), upheld the tax of Rs. 4,504. 86 on the sales outside the State of Haryana, but reduced the amount of penalty from Rs. 3,500 to Rs. 2,500.

(3.) THE petitioner-firm preferred second appeal before the Sales Tax Tribunal, Haryana, Chandigarh, which was also dismissed and the order passed by the first appellate court was upheld-copy of the Tribunal's order is attached with this petition as annexure D. It is against the aforesaid orders that the present petition has been filed.