PATEL COTTON COMPANY LIMITED Vs. STATE OF HARYANA

JUDGEMENT

(1.) This order will dispose of CWP Nos. 2414, 2415, 3818 and 1345 of 1987. However, the facts are being taken from CWP No.2414 of 1987.

(2.) The petitioner approached this Court directly by filing the present writ petition challenging the order of assessment made by the Assessing Authority. Relying upon an order passed by Sales Tax Tribunal, in the case of Nipha Exports Pvt.Ltd., it was made liable to pay purchase tax on the goods purchased in State of Haryana,which were transferred by the assessee to its head office at Bombay from where those were exported out of the country. The assessee was also made liable to pay interest on account of delayed payment of tax and penal action under Section 47 of the Haryana General Sales Tax Act, 1973 ( for short 'the Act') was also contemplated.

(3.) Facts in much details are not required to be stated in the order as the order passed by the Tribunal in the case of Nipha Exports Pvt. Ltd., which was relied upon by the assessing authority to levy tax on the petitioner, was reversed by this Court in Nipha Export Pvt. Limited v. State of Haryana and Ors. (1998) 108 STC 337 wherein this Court held as under: