EXCISE AND TAXATION COMMISSIONER, HIMACHAL PRADESH Vs. GANESH RICE AND GENERAL MILLS, NALAGARH, DISTRICT SOLAN, HP

JUDGEMENT

(1.) In the peculiar facts and circumstances of the present case, we are inclined to pass the following order.

(2.) Mr. Ajay Vaidya, learned Senior Additional Advocate General contends that the assessee is entitled to the benefits of the policy only for a period of five years, in terms of Section 42 of the Himachal Pradesh General Sales Tax, Act 1968, (hereinafter referred to as the Act) . Well, we are not inclined to agree with such submission for the following two reasons.

(3.) With the passing of order dated 26.9.2000, in Appeal No. 184/99-2000, titled as M/s Ganesh Rice and General Mills, Nalagarh versus Addl. Excise & Taxation Commissioner (SZ) , Shimla-cumAppellate Authority, by the Himachal Pradesh Sales Tax Tribunal Dharamshala, the Tribunal vide order dated 10.2009, has sought the instant reference to be adjudicated on the following question of law.