STATE OF HARYANA Vs. BHAGWATI CATTLE FEED INDUSTRIES

JUDGEMENT

(1.) THE Haryana Tax Tribunal, Chandigarh (for brevity, "the Tribunal") entertained an application under Section 42(1) of the Haryana General Sales Tax Act, 1973 (for brevity, "the Act") filed by the Excise and Taxation Commissioner, Haryana, seeking reference of various questions of law alleged to have emerged from the order of the Tribunal, dated April 2, 2002. It is pertinent to mention that the "Tribunal" has allowed the appeal of the assessee -respondent by its order dated July 2, 1999 and the State had sought review of that order by moving an application under Section 41 of the Act. The application was dismissed vide order dated April 2, 2002. The Tribunal accepted the application under Section 42(1) of the Act and referred the following question of law for determination of this Court:

(2.) THE Tribunal also observed that the aforesaid question emerged from the order of the Tribunal dated April 2, 2002. The statement of the case has been prepared and the matter has been referred to this Court.

(3.) LEARNED Counsel for the Revenue -applicant could not successfully meet the aforesaid preliminary objection raised by the learned Counsel for the assessee -respondent.