2009 (2) TMI 766

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ral Sales Tax Act, 1973 (for brevity, the Act ) filed by the Excise and Taxation Commissioner, Haryana, seeking reference of various questions of law alleged to have emerged from the order of the Tribunal, dated April 2, 2002. It is pertinent to mention that the Tribunal has allowed the appeal of the assessee-respondent by its order dated July 2, 1999 and the State had sought review of that ord .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... vneesh Jhingan, learned counsel for the dealerassessee, has raised a preliminary issue that no question of law would emerge from the order dated April 2, 2002 because it is an order declining to review the original order dated July 2, 1999 passed in STA No. 539 of 1997-98. The review was filed under section 41 of the Act and the same was declined on April 2, 2002. Mr. Jhingan has argued that a per .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... expression any question of law arising out of such order . Learned counsel has emphasised that on the basis of an order passed on a miscellaneous application, the Commissioner had referred a question of law to the jurisdictional High Court, i.e., the Madras High Court under section 66(1), which is in pari materia to the provisions of section 42(1) of the Act. The Madras High Court declined to an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X