RADHA KISHAN MANMOHAN KUMAR Vs. STATE OF HARYANA

JUDGEMENT

(1.) THIS order will dispose of Civil Writ Petitions Nos. 1355 and 1774 of 1982 because they raise common questions of law and arise out of similar facts. In order to appreciate the controversy which falls for determination in these cases, a reference to the facts in Civil Writ Petition No. 1355 of 1982 will be beneficial.

(2.) MESSRS. Radha. Kishan Manmohan Kumar is a registered dealer under the Haryana General Sales Tax Act (for short "the Act" ). It deals in vegetable ghee. In exercise of powers conferred by Section 18 of the Act, the State of Haryana issued a notification on 5th May, 1973, directing that the sales tax on vegetable ghee shall be levied at the first stage of sale.

(3.) DURING the months of October to December, 1981, the petitioner-firm purchased vegetable ghee from Messrs. Subhash Chand and Company, a registered dealer of Uklana Mandi, District Hissar. The petitioner-firm filed the quarterly returns in respect of its gross turnover regarding the assessment year 1980-81 within time. A purchase list of tax-paid goods along with necessary declaration forms issued by Messrs. Subhash Chand and Company, relating to the above-mentioned transactions was also filed. After a through scrutiny of the accounts and declaration forms, submitted by the petitioner-firm, the Assessing Authority accepted the returns and completed the assessment: vide order dated 6th August, 1981.