HARYANA CONDUCTORS PVT. LTD. Vs. STATE OF HARYANA

JUDGEMENT

(1.) THESE references have been made under Section 42(1) of the Haryana General Sales Tax Act, 1973 (hereinafter referred to as "the State law") read with Section 9 of the Central Sales Tax Act, 1956 (hereinafter referred to as "the Central law"), for opinion of this Court on the following questions of law, arising out of order of the Sales Tax Tribunal, Haryana dated February 5, 1980 in respect of assessment years 1970 -71, 1971 -72 and 1973 -74 :

(2.) FACTS stated in the statement of the case are that the petitioner is a registered dealer in respect of State and Central law and is engaged in manufacture and sale of electrical conductors, wires of aluminium of various types and specifications and sizes for transmission and distribution of electricity. The assessee made inter -State sales in the year 1970 -71 and furnished returns in accordance with the Central law. It was granted exemption under Section 5(2)(a)(iv) of the State law read with Section 8(2 -A) of the Central law. Subsequently, vide, judgment dated November 5, 1973, in State v. , it was held that exemption on supply to electricity undertaking was not applicable. It was held that exemption was subject to certain conditions in absence of which the same could not be available. The Deputy Excise and Taxation Commissioner (Sales), Ambala initiated suo motu revision proceedings under Section 40 of the State Act read with Section 9(2) of the Central Act, vide, notice dated June 28, 1975 on account of audit objection. Assessment was reopened by setting aside original order of assessment and liability was ordered to be worked out afresh. The assessing authority accordingly reassessed tax liability to the tune of Rs. 99,655.50, vide, order dated January 16, 1976. On appeal, the said order was quashed but a direction to reassess the assessee was issued. The assessee preferred an appeal which was dismissed by the Tribunal.

(3.) THE assessee was, however, given an opportunity to produce "C" forms to avail of concessional rate of tax.