2004 (11) TMI 548

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..... neral Sales Tax Act, 1973 (for short, "the 1973 Act") for directing the Sales Tax Tribunal, Haryana (for short, "the Tribunal") to draw up a statement of case and refer the following questions of law for the opinion of this court: "(i) Whether on the facts and circumstances of the case, the applicant is liable to purchase tax under the general enactment of the Punjab Gene .....

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..... ted in him under section 40 of the 1973 Act, Joint Excise and Taxation Commissioner (Appeals), Ambala, passed order dated March 15, 1984 vide which he held that the petitioner is liable to pay tax on the entire quantity of sugarcane purchased during the relevant year. Accordingly, he created additional tax liability of Rs. 14,57,939. The appeal filed by the petitioner against the order of Joint .....

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..... d created additional demand under the 1973 Act. Shri Akshay Bhan relied on the judgment of the Supreme Court in Gobind Sugar Mills Limited v. State of Bihar [1999] 115 STC 358 and argued that the Tribunal may be directed to refer the questions sought for by the petitioner because in view of that judgment, the petitioner cannot be subjected to tax under the 1973 Act on the sugarcane purchased afte .....

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