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TMI Blog2011 (3) TMI 1545X X X X Extracts X X X X X X X X Extracts X X X X ..... il Writ Petitions No. 15206 of 2006, Civil Writ Petitions No. 2333, Civil Writ Petitions No. 2401 of 2007 - - - Dated:- 25-3-2011 - ADARSH KUMAR GOEL AND AJAY KUMAR MITTAL JJ. Avneesh Jhingan for the petitioner Gagndeep Wasu, Deputy Advocate General, Haryana, for the respondents JUDGEMENT This order will dispose of Civil Writ Petition Nos. 15206 of 2006, 2333/2392 and 2401 of 2007 as it is stated by learned counsel for the parties that the question of law involved in these petition is common. In Civil Writ Petition No. 2392 of 2007 prayer is for quashing of orders passed under the provisions of the Haryana General Sales Tax Act, 1973 (for short, the Act ) to the extent of including turnover of sale of declared goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State sales are deemed exports as defined in section 3 of the Central Sales Tax Act, 1956 covered by section 3. Deemed exports cannot be viewed as inter-State sales. This appeal fails and is dismissed. We have heard learned counsel for the parties. The learned counsel for the petitioner submits that even if the goods are not sold in the course of export, turnover of sale in the course of inter-State sale has to be deducted from the taxable turnover. Reliance has been placed upon the order of this court dated July 15, 2010 in LPA No. 227 of 2010 (Mahavir Parsad Lakshmi Chand v. State of Haryana [2011] 40 VST 350 (P and H)) wherein an identical issue was decided in favour of the asses-see after analyzing the provisions of sections 6 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in Schedule C or Schedule D or the first proviso to section 17,- (A) which are sold during the year:- (i) to a registered dealer other than a registered dealer with whom composition under section 26 has been, made and is in force:- Provided that in the case of sale to a registered dealer, a declaration as referred to in the second proviso to sub-clause (ii) of clause (a) of sub-section (1) of this section given to him by the dealer to whom the goods are sold, is furnished by the dealer in the manner prescribed; (ii) in the course of inter-State trade or commerce within the meaning of section 3 of the Central Sales Tax Act, 1956; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Central Act has already been taken in respect of inter-State sale or on account of export by the purchasing dealer, section 27 will not be attracted, is not born put by the provision or by any principle of interpretation or by any case law. On the contrary, the turnover of inter-State sale being outside the purview of the State law, only relevant taxable turnover is the turnover of purchase which is liable to be excluded to the extent of sale in the course of inter-State trade. The learned counsel for the State has not been able to show any distinction to exclude the applicability of ratio of the above case to the present case. The matter is, thus, covered in favour of the petitioner by the above order. In view of above, these peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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