STATE OF HARYANA Vs. SWASTIKA METAL WORKS

JUDGEMENT

(1.) THIS is petition filed under sub-section (2) of section 42 of the Haryana General Sales Tax Act, 1973 (for short, "the Act") for a direction to the Sales Tax Tribunal, Haryana to refer to this Court the questions of law which according to the petitioner-State arise out of the order of the Tribunal dated May 22, 1984. The Tribunal has by its order dated March 3, 1986 declined to refer the questions asked for by the State of Haryana.

(2.) THE relevant assessment year is 1973-74. M/s. Swastika Metal Works, Jagadhri (hereinafter called "the dealer") was assessed to tax under the Act and the Assessing Authority framed the assessment on November 17, 1975 for the relevant assessment year. The dealer was not subjected to tax on the exports made outside India which were admittedly conducted through an export house, namely, M/s. Raja Silk House Private Limited, Bangalore. The Commissioner exercising his suo motu powers under section 40 of the Act revised the assessment order and set aside the same in view of the judgment of the Supreme Court in Mod. Serajuddin v. State of Orissa [1975] 36 STC 136 and the case was remanded back to the Assessing Authority for reframing the assessment in the light of the aforesaid judgment of the Supreme Court.

(3.) SUBSEQUENTLY , the Tribunal in the case of M/s. Steel Kraft again had the occasion to consider the judgment of the Supreme Court in Mod. Serajuddin's case [1975] 36 STC 136 and took a view different from the one taken in the case of M/s. Liberty Footwear Company. In view of this later order passed by he successor Tribunal, the Commissioner again took up the matter suo motu and examined the assessment order dated August 7, 1981 and quashed the same on November 26, 1982 and remanded the case again for considering if afresh in the light of the later order of the Tribunal. Feeling aggrieved by the order of the Commissioner dated November 26, 1982 the dealer filed an appeal before the Tribunal who by its order passed on May 22, 1984 allowed the same and thereby set aside the order of remand dated November 26, 1982, it being held that the order of the Assessing Authority dated August 7, 1981 did not suffer from any illegality or impropriety and that the Commissioner was not justified in setting aside the same. The State of Haryana then filed an application under sub-section (1) of section 42 of the Act before the Tribunal requiring it to refer the following questions to this Court which according to the State arose from its order dated May 22, 1984 :