STATE OF HARYANA Vs. CROWN AGENCIES PRIVATE LIMITED

JUDGEMENT

(1.) THIS order shall dispose of G.S.T.R. Nos. 54, 55, 56 and 57 of 2005 together since the question of law involved in all these references is identical. However, for the sake of convenience, the facts are being extracted from G.S.T.R. No. 54 of 2005.

(2.) VIDE order dated November 7, 2005 of the Chairman, Haryana Tax Tribunal, Chandigarh, the following question of law was referred under Section 42 of the Haryana General Sales Tax Act, 1973 (hereinafter referred to as, "the Act"), for determination of this Court:

(3.) FEELING dissatisfied, an appeal was filed by the assessee before the Haryana Tax Tribunal, Chandigarh under Section 39 of the Act. Appeal was initially taken up by a Bench consisting of the Chairman, Mr. M.L. Singhal (Retd.) and Shri B. S. Suhag, Member. Both of them delivered separate judgments dated June 1, 2004 and November 25, 2004, respectively. Whereas the Chairman had held that the goods are taxable as those are not falling under entry 14 of Schedule B, the Member has held that the goods are tax -free being a Schedule B item. Because of the difference of opinion between the two members of the Bench, the case was referred to the larger Bench. The third Member concurred with the judgment rendered by Shri B. S. Suhag, Member and differed with the opinion given by the Chairman, Mr. Justice M.L. Singhal (Retd.). In view of the majority judgment, the appeals were allowed and the demand created by the revisional authority was set aside.