9911796707
TMI Blog1997 (2) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... answer: (i) Whether, in the facts and circumstances of the case, the interpretation of the term goods purchased by him occurring in section 10 of the Haryana General Sales Tax Act, 1973, takes in its ambit and scope the products manufactured from such goods? (ii) Whether, in the facts and circumstances of the case, the Tribunal was justified in law in quashing the levy of tax on the value o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowed vide orders dated January 13, 1986. The State of Haryana then moved an application under section 42(1) of the Haryana General Sales Tax Act, 1973 for reference to this Court in respect of the questions of law that have been reproduced above and which, in the opinion of the Tribunal, do arise for our adjudication. 3. The whole case, in our view, is dependent upon the language employed in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of cancellation of registration . Bricks were, concededly, not purchased by the assessee. It is, however, the case of the State that the assessee had purchased coal which was used in manufacturing the bricks and the words goods purchased by him occurring in section 10 of the Act would take in its ambit and sweep the products manufactured from such goods. We are not at all impressed with the view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom such goods would be unduly constraining the language of the statute which is not permissible. The first question, referred by the Tribunal is, thus, answered in favour of the assessee and against the Revenue. Inasmuch as answer to the second question is dependent upon the answer to first question, the said question is also answered in favour of the assessee and against the revenue. Dispose ..... X X X X Extracts X X X X X X X X Extracts X X X X
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