SWASTICK PIPES LIMITED Vs. STATE OF HARYANA

JUDGEMENT

(1.) THE petitioner company is engaged in manufacturing of M. S. Black pipes/tubes and galvanised pipes/tubes and also in the sale of these pipes and tubes. For carrying its manufacture' activity, the petitioner purchased material from various sources. It has challenged the constitutional validity of the provisions contained in the Haryana General Sales Tax Act regarding the levy of purchase tax and has pleaded that in view of the decisions of this Court in Good Year India Linked v. State of Haryana, 58 S. T. C. 163 and Bata India Limited v. State of Haryana 54 S. T. C. 226 as well as the decision of Supreme Court in Good Year India Limited v. State of Haryana , (1990)76 S. T. C. 71 the levy of purchase tax be declared unconstitutional.

(2.) AT the commencement of the hearing, learned Advocate General invited our attention to the latter decision of the Apex Court referred to in a recent judgment dated 11th December, 1996 passed in Good Year India Limited v. State of Haryana and Ors. , (1997-2)116 P. L. R. 252 decided alongwith three other writ petitions and submitted that in view of the latest decisions of the Supreme Court and of this Court the writ petition should be dismissed.

(3.) IN view of the above, we hold that the provisions of Haryana General Sales Tax Act, 1973 are not ultra vires to the provisions of Articles 14 and 19 (1) (g) and 300-A and Articles 301 to 304 of the Constitution and the writ petition is liable to be dismissed.