LIBERTY ENTERPRISES Vs. STATE OF HARYANA

JUDGEMENT

(1.) This petition seeks declaration of provisions of Section 61(2)(e) of the Haryana Value Added Tax Act, 2003 (for short, "the HVAT Act"), as amended by the Haryana Value Added Tax (Amendment) Act, 2004, to be ultra vires and for quashing of order of assessment dated November 8, 2004 passed by the Assessing Authority, Karnal (annexure P3).

(2.) The petitioner is a dealer registered under the provisions of the Haryana General Sales Tax Act, 1973 (for short, "the 1973 Act") and the HVAT Act. The Assessing Authority made assessment for the year 2002-03 by including the turnover of sales of Duty Entitlement Pass Book (in short, "DEPB") issued by the customs authorities under the DEPB Scheme.

(3.) The contention raised in the writ petition is that right to credit of duty, as is granted under the DEPB Scheme, is not "goods" and provisions under Section 61(2)(e) of the HVAT Act to the effect that tax is to be charged on sale or purchase thereof was beyond the legislative competence under entry 54, List II of the Seventh Schedule to the Constitution of India.