STATE OF HARYANA Vs. HIRA NAND AND BROS

JUDGEMENT

(1.) THIS judgment will dispose of General Sales Tax Reference Nos. 5 to 9 of 1980, the question referred to this Court for opinion being identical. References relate to assessment years 1969-70 to 1973-74 in respect of the same assessee.

(2.) THE Sales Tax Tribunal, Haryana, has referred the following question of law for opinion of this Court :

(3.) A Division Bench of this Court while considering the question referred, noticed that there is conflict in the judicial opinion given by two Benches on the construction of two entries couched in identical language, in cases Excise and Taxation Commissioner v. Shiv Ram (1964) ILR 1 Punj 622 and Deluxe Dhaba v. State of Haryana 1973 RLR 350. The Division Bench further noticed that the two views in the aforesaid two cases are irreconcilable. This is how the matter has come up before the Full Bench.