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TMI Blog1984 (8) TMI 312X X X X Extracts X X X X X X X X Extracts X X X X ..... mmon question of law and fact that arise for consideration from the order of reference of the Sales Tax Tribunal dated 22nd February, 1977, whereby it referred the following question for the opinion of this Court: "Whether under the facts and circumstances of the present case, the provisions of Haryana General Sales Tax Act, 1973, could be made applicable in view of the fact that the assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the definition of the term "dealer" as it existed in section 2(d) of the Punjab General Sales Tax Act, 1948. Subsequent to the assessment orders, the Haryana Legislature framed its own Act known as the Haryana General Sales Tax Act of 1973 (hereinafter referred to as the Haryana Sales Tax Act), which came into operation with effect from 5th May, 1973. In Haryana Sales Tax Act the definition of " ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner, has canvassed that the case of the petitioner-firm for the assessment years 1967-68 and 1968-69 could not be reopened as the assessment orders had become final before the Haryana Sales Tax Act came to be enacted and in support of his submission placed reliance on State of Punjab v. S.D.S. Gupta AIR 1970 SC 1641 and Sri Vijayalakshmi Rice Mills v. State of A.P. AIR 1976 SC 1471. In our opin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preme Court in Hira Lal Rattan Lal v. Sales Tax Officer [1973] 31 STC 178 (SC), wherein it has been expressly held that the legislative power to impose tax also includes within itself the power to tax retrospectively. Mr. Ajay Mittal, Advocate, then urged that since section 40 of the Haryana Sales Tax Act was given retrospective effect from 1st March, 1968, so while acting under this provision th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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