G POLY FLEX Vs. STATE OF HARYANA

JUDGEMENT

(1.) On an application made by the petitioner under Section 42 of the Haryana General Sales Tax Act, 1973 (for short, "the State Act"), Sales Tax Tribunal, Haryana (for short, "the Tribunal") referred the following questions of law to this Court for its opinion:

(2.) Whether the same sale can be termed both, i.e., a sale inside the State as well as a sale in the course of export?

(3.) Whether on the facts and in the circumstances of the case the Tribunal was right in upholding the levy of purchase tax and penalty under Section 47 of the Haryana General Sales Tax Act?