2012 (1) TMI 139

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..... dditional Advocate-General, Haryana, The judgment of the court was delivered by AJAY KUMAR MITTAL J.-The assessee-petitioner by way of present writ petition under article 226 of the Constitution of India has sought quashing of the order dated February 6, 1995, annexure P6, passed by the Haryana Sales Tax Tribunal, Haryana. 2. Briefly the facts as narrated in the petition may be noticed. The pe .....

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..... ality and validity of the assessment order. The revisional authority took up the issue that the assessing authority while levying tax on purchases had left out purchase of machinery in the form of lease rent amounting to ₹ 19,17,824. Besides the rebate of tax worth ₹ 30,556 on corrugated boxes had been erroneously allowed. The revisional authority also held that the petitioner was liab .....

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..... ection 25(5) of the Act has been quashed. Hence this petition. 3. The learned counsel for the petitioner submitted that the petitioner had filed Civil Writ Petition No. 6691 of 1993 (Sandan Vikas (India) Limited v. State of Haryana [2013] 59 VST 160 (P&H)) challenging the validity of section 2(gg) and 2(j) read with note 4 of the Act as amended whereby lease money was sought to be taxed as part o .....

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