MADHU INDUSTRIES Vs. STATE OF HARYANA

JUDGEMENT

(1.) THE petitioner is a registered dealer under the Haryana General Sales Tax Act, 1973 and the Central Sales Tax Act, 1956. It is engaged in the manufacturing process of pulses etc. in its Factory at Faridabad. It is also engaged in the sale of goods within the State of Haryana as well as outside the State of Faryana. Through this writ petition, it has questioned the legality of the orders p (SIC)ed by the Assessing Authority, Faridabad East levying purchase tax upon it and charging interest and penalty.

(2.) THE writ petition, as it was originally instituted, did not contain challenge to the provisions of Section 9 and 15-A of the Haryana General Sales Tax Act, 1973. But in the amended writ petition, the petitioner has impugned these provisions in addition to its challenge to the orders passed by the Assessing Authority.

(3.) LEARNED counsel for the petitioner fairly conceded that the judgments relied upon by the petitioner can no longer be regarded as laying down correct law in view of the subsequent decisions of the Supreme Court in My Hotel Balaji v. State of Andhra Pradesh, AIR 1993 Sc 1048 and Devi Dass Gopal Krishan v. State of Punjab, JT 1994 (3) S. C. 239, we may also take notice of the judgment of the Full Bench in Mis United Riceland Ltd. , and Anr v. State of Haryana and Ors. , (1996-3)114 P. L. R. 227 (F. B.), and a recent decision dated 11. 12. 1996 in Civil Writ Petition No. 6646 of 1986 Mis Good Year India Limited v. State of Haryana, (1997-2)116 P. L. R. 252.