PRESTOLITE OF INDIA LIMITED Vs. STATE OF HARYANA

JUDGEMENT

(1.) THESE four petitions (STCs Nos. 9, 10, 11 and 12 of 1988) have been filed by the assessee under section 42 (2) of the Haryana General Sales Tax Act, 1973 (for short, "the Act"), which will be disposed of by this common judgment as the common questions of law and facts are involved therein.

(2.) THE assessee is a limited company and is a registered dealer. The assessee is engaged in the manufacture and sale of electrical automobile parts at Faridabad. Assessment proceedings were started for the assessment years 1971-72 and 1972-73. Assessments were framed for the aforesaid two years under the Punjab General Sales Tax Act, 1948 (for short, "the State Act") which was applicable to the State of Haryana in those years. Two assessments were also completed for the aforesaid years under the Central Sales Tax Act, 1956 (for short, "the Central Act" ).

(3.) THE assessee had filed quarterly returns for the assessment years 1971-72 and 1972-73 but the books of account were not produced during assessment proceedings on the plea that the books including the declaration forms have burnt by the violent mob during a strike in the assessee's factory. A report was also lodged to this effect at the police station. The Assessing Authority finalised assessments for both the years (1971-72 and 1972-73) thereafter. The claim put forward by the assessee, that sales had been made to the registered dealers under declaration forms, was disallowed.