KHAITAN ELECTRICALS LTD. Vs. STATE OF HARYANA

JUDGEMENT

(1.) THE instant reference under Section 42 of the Haryana General Sales Tax Act, 1973 (for brevity, "the Act") has arisen out of common order dated July 14,1994 (annexure "F") passed by the Sales Tax Tribunal, Haryana (for brevity, "the Tribunal") in S.T.A. Nos. 750 to 752 of 1993 -94, in respect of assessment years 1989 -90 to 1991 -92. The Tribunal while accepting the application filed by the dealer, M/s. Khaitan Electricals Ltd., Faridabad, has referred the following questions of law for opinion of this Court, vide order dated March 20, 1995:

(2.) BRIEF facts of the case necessary for disposal of the controversy are that the dealer is engaged in manufacturing of cooler pumps as per ISI specifications in its factory at Faridabad (Haryana). During the assessment years 1989 -90, 1990 -91 and 1991 -92, the dealer manufactured cooler pumps, which are fitted in the air -coolers/desert coolers to spread water on the cooling floor in the steel frame on all the four sides of the air -coolers/desert coolers. The water lifting power of the cooler pump is only four to six feet, which is equivalent to the height of the air -cooler/desert cooler. It requires cooling atmosphere around it which is available only in the air -cooler/desert cooler to work properly for the longer period. Even the ISI specification of the cooler pump is "pump for use in the desert cooler", which has been brought on record as annexure "A". The diagrams of cooler -pump and of air -cooler are attached as annexures "B" and "C".

(3.) THE first appellate authority confirmed the view taken by the assessing authority in its orders dated November 19, 1993 and January 14, 1994 (annexures E/1 to E/3). The second appeals preferred by the petitioner -company dealer were also dismissed by the Tribunal vide its common order dated July 14, 1994 (annexure "F") upholding the orders of the lower authorities. Dissatisfied with the view taken by the revenue authorities as well as the Tribunal, the dealer filed an application under Section 42 of the Act seeking reference of the aforementioned questions of law for adjudication of this Court.