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TMI Blog1978 (11) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... axation authorities. However, the petitioner succeeded in getting the following question referred under section 22(2) of the Act to this Court: "Whether the supply of goods to its employees by the assessee-company on hire and purchase basis without profit-motive is liable to sales tax?" A Division Bench of this Court answered the question in favour of the petitioner, vide Atlas Cycle Industries Ltd. v. State of Haryana[1972] 29 S.T.C. 730. Thereafter, the petitioner moved the taxation authorities for the refund of the sales tax deposited by it. During the pendency of the refund proceedings, the Punjab Act abovesaid was repealed by the Haryana General Sales Tax Act of 1973 (hereinafter referred to as the Haryana Act). The Haryana Act a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he exercise of the powers conferred by or under this Act, as if this Act were in force on the date on which such thing was done or action was taken, and all arrears of tax and other amounts due under the repealed Act, at the commencement of this Act, may be recovered as if they had accrued under this Act." Accordingly, it was urged that the Division Bench decision of this Court, now reported as Atlas Cycle Industries Ltd. v. State of Haryana[1972] 29 S.T.C. 730., being final, the retrospective amendment of the term "dealer" did not in any way affect the right of the petitioner to get the sales tax refunded. On the other hand, the learned Advocate-General contended that the finality of an order passed before the coming into force of the Ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egal difficulties in the assessment and collection of tax on the aforesaid commodities. Besides, the dealers have started applying for the refund of tax already collected on these commodities. This will have serious repercussions on the State's revenue. Accordingly, it is proposed to amend sections 3-A and 3-D to provide for the levy of tax on the aforesaid commodities as seperate items. It is also proposed to validate the past levy, assessment and collection of tax on the above commodities.........." 3.. Challenge to section 7 of the U.P. Act validating earlier levies, notwithstanding the previous judgments to the contrary, was rejected by their Lordships. Respectfully following Hira Lal Rattan Lal's case[1973] 31 S.T.C. 178 at 183 (S.C. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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