1996 (1) TMI 370 - SC - VAT and Sales Tax

Validity of sections 37 and 38 of the Haryana General Sales Tax Act, 1973 challenged - Held that - Both the sections are valid. It is clarified that so far as the production of goods carrier record or trip sheet or log book is concerned, production of any one of them is obligatory and cannot be dispensed with.

Summary

Issues: Validity of sections 37 and 38 of the Haryana General Sales Tax Act, 1973

In this judgment, the Supreme Court addressed the validity of sections 37 and 38 of the Haryana General Sales Tax Act, 1973. The High Court had previously struck down section 38 in a different case, a decision affirmed by the Supreme Court. The Court confirmed the validity of section 37 based on precedents. The appellant raised concerns about producing documents required by section 37(2) of the Act. The section mandates the production of specific documents, including goods carrier records, trip sheets, log books, challans, cash memorandums, or bills. The Court clarified that one document from each set is sufficient for compliance. However, if a person cannot produce documents from the second set, they must convince the tax authority of the impossibility. The production of carrier records or trip sheets is mandatory. The Court directed the authorities to consider the appellant's case in light of these clarifications. The judgment referenced a previous decision for other aspects and disposed of the appeal without costs.