EXCISE AND TAXATION COMMISSIONER Vs. PRINT-O-PACK

JUDGEMENT

(1.) AT the instance of the petitioner, an application under Section 42(2)(b) of the Haryana General Sales Tax Act, 1973 (for brevity, "the Act") read with Section 9(2) of the Central Sales Tax Act, 1956 ("the CST Act") was filed before this Court being S.T.C. No. 1 of 2003 claiming reference of various questions of law for the opinion of this court. A Division Bench of this Court after considering the submissions made has referred vide order dated July 17, 2003 the following question of law for the opinion of this court:

(2.) IN pursuance of the directions issued by this Court along with record a statement of the facts has been drawn and the relevant record has been sent to facilitate adjudication of the aforesaid question.

(3.) THE order of the revisional authority dated August 14, 2000 was challenged before the Sales Tax Tribunal, Haryana, and the Tribunal reached the conclusion that the expression "aluminium foil" is covered by entry No. 13 of the notification dated March 29, 1996 issued under Section 15 of the Act. The Tribunal has held that "aluminium foil" is nothing but an "aluminium sheet". The Tribunal has placed reliance on various judgments and also opined that the assessing authority has been consistently treating the "aluminium foil" as "aluminium sheet" covered by entry No. 13 on the basis of notification dated March 29, 1996 issued under Section 15 of the Act. Those orders have attained finality and therefore, different view taken by the revisional authority would not be permissible. It is in the aforesaid facts and circumstances that the question of law has emerged and is referred for the opinion of this court.