BABU RAM GOLYANI Vs. STATE OF HARYANA

JUDGEMENT

(1.) The petitioners are clearing/forwarding agents and render their services for booking and/or taking delivery of consignments at the railway stations on behalf of their clients on payment of remuneration. According to the petitioners, the normal practice of their trade is that on the instructions of their clients, they arrange booking of the goods to be transported by railway and get the necessary documents in the names of their clients. They also take delivery of the consignment on behalf of their clients against the railway receipt and hand over the goods and documents to their clients.

(2.) The Haryana General Sales Tax Act, 1973 (hereafter the Act), came into force in the State of Haryana on 5th May, 1973. Section 38 of the Act reads:

(3.) The Haryana General Sales Tax Rules, 1975 (hereafter the Rules), made under Section 64 of the Act came into force on 25th November, 1975. Rule 53 of the Rules reads :