KHARKHODA SERVICE STATION Vs. STATE OF HARYANA

JUDGEMENT

(1.) The petitioner has sought a writ in the nature of certiorari for quashing notification dated 19.10.2000 (Annexure P2) whereby Rule 24A in the Haryana General Sales Tax Act, 1975 has been omitted.

(2.) The petitioner is a registered dealer under the Haryana General Sales Tax Act (hereinafter referred to Local Act) and Central Sales Act, 1956 (hereinafter referred to the 'Central Act). Petitioner is now registered under the Haryana Value Added Tax Act, 2003 after repeal of Haryana General Sales Tax Act, 1973. Petitioner has alleged that he is dealing in purchase and sale of petroleum products which were notified to be taxable at the first stage of sales during the currency of Local Act. Petitioner has made purchases of the goods during the year 2000-2001 after paying tax. The amount of tax has been deposited in Treasury. Petitioner has sought set off under Rule 24A of the Haryana General Sales Tax Act, 1973 in respect of the tax payable by the petitioner on the sale of goods purchased by him or from the amount of tax payable on goods sold in the course of inter State trade or commerce.

(3.) Petitioner has further pleaded that the assessing authority has not granted relief of set off of tax paid by the petitioner under Local Act while framing assessment under the Central Act. Such set off was declined on the premise that Rule 24A has been deleted vide notification dated 19.10.2000.