STATE OF HARYANA Vs. SWISS FRENCH LABORATORIES

JUDGEMENT

(1.) THE facts required to be noticed for the disposal of this reference are that vide order dated February 13, 2002, the Sales Tax Tribunal, Haryana (for brevity, "the Tribunal") had allowed the appeal of dealer M/s. Swiss French Laboratories in STA No. 128 of 2001 -02 and had held that sugar globules, sold by the dealer -assessee are covered by entry 39 of Schedule B to the Haryana General Sales Tax Act, 1973 (hereinafter referred to as, "the Act"). ETC Haryana moved an application under Section 42(1) of the Act, which was allowed by the Tribunal vide order dated June 13, 2005 and the following question of law was referred to this Court for determination:

(2.) WE have heard learned Counsel appearing for the parties and also gone through the record minutely with the assistance of the learned Counsel.

(3.) THE State, being aggrieved by the aforesaid order, moved an application for referring the question of law, which has been reproduced above, to this Court. This application was allowed and the matter was referred to this Court for consideration under Section 42(1) of the Act, All this clearly spells out that the entire case revolved around entry 39 of Schedule B and before proceeding further, it is necessary to reproduce entry 39 of Schedule B, which is relevant for the determination of disputed question, referred to above.