RAMA TRADING CO. Vs. STATE OF HARYANA

JUDGEMENT

(1.) THE petitioner is a registered dealer and in the course of its business purchased vegetable ghee from Pradeep & Co., Yamuna Nagar (RC No. 19733), Suresh Kumar Sanjay Kumar, Yamuna Nagar (RC No. 19645), Aggarwal Agency, Yamuna Nagar (RC No. 19853) and Ganesh Trading Co. Head Office at Panipat (RC No. 17629).

(2.) AS per the averments made in the writ petition, the sales tax on vegetable ghee was payable at the first stage of sale. It is further the case of the petitioner that the selling dealers of vegetable ghee issued to him declaration in form ST -14 declaring that the tax had already been paid.

(3.) AGGRIEVED against the said order of the appellate authority, the petitioner further filed an appeal before the Sales Tax Tribunal, Haryana. The said appeal was also dismissed by the Tribunal vide its order dated February 10, 1992. Petition under Section 42(1) of the Haryana General Sales Tax Act, 1973, seeking reference on certain questions of law stated to be arising out of the order dated February 10, 1992 passed by the Tribunal was also rejected vide order dated April 28, 1994 by the Tribunal.