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TMI Blog2013 (8) TMI 869X X X X Extracts X X X X X X X X Extracts X X X X ..... preme Court (annexure A9) neither judgment of the Tribunal (annexure A6) nor of this court (annexure A7) could be used as a precedent in the face of pronouncement of the honourable Supreme Court in Civil Appeal No. 8242 of 2010 (Jay Vee Rice and General Mills v. State of Haryana [2010 (9) TMI 881 - SUPREME COURT OF INDIA], leaving the matter to be decided in appellate proceedings. When the impugned order of the Tribunal is glanced through, it transpires that path of making an independent adjudication remained unchartered. Rather, the Tribunal fell into an error in interpretation of the doctrine of merger and faltered consequently. Sequelly, the impugned order of the Tribunal not only lacks legal probity required of it, but also suffers from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y price from the Department of Food and Supplies, Haryana, to the tune of ₹ 4,28,738 was directed to be recovered under section 49 of the Haryana General Sales Tax Act, 1973 (hereinafter mentioned as "the HGST Act") from the appellant as being an exempted unit, it was not entitled to charge tax. This assessment order (annexure A4) was unsuccessfully challenged before the first appellate authority. The second appeal filed before the Haryana Tax Tribunal (hereinafter mentioned as the Tribunal) was allowed and the matter was remitted to the Assessing Authority for adjudication. It also requires mention that the appellant invoked the writ jurisdiction of this court as similar petitions were also pending. The petitions were dismi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case, instead of making its own adjudication, the Tribunal accepting plea of the Revenue taking shelter in earlier decision of the Tribunal and of this court in the light of observations of the honourable Supreme Court of India, decided the matter against the appellant by holding as under: "We tend to agree with the contention of the respondent-Department, because the orders of the Tribunal, confirmed by the honourable High Court regarding the general purchase tax under the HGST Act in case of exempted units like the appellant are still valid as the same have not been reversed or upset by the honourable Supreme Court in their judgment (supra). The authorities are bound by these orders till the appellants approach the honourable High ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assumption that earlier order (annexure A6) of the Tribunal and of this court (annexure A7) had survived even after the judgment of the honourable Supreme Court. It is claimed that this assumption of the Tribunal that the appellant would have to seek clarification from the High Court or the honourable Supreme Court, is misconceived. Countering these arguments, the stand of the Revenue is that even if matter of levy of general purchase tax on exempted units was left open to be decided later by the honourable apex court, the distance already travelled by the Tribunal (annexure A6) as also by this court (annexure A7) is to hold the field till the matter is finally decided by the apex court. When rival contentions of the parties are examined ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e an issue relating to the levy of purchase tax does not in any way, affect the conclusion that the appellants, who have been unjustly enriched, must deposit the purchase tax element with the State." The second question was left undecided by the honourable Supreme Court in the following words (page 584 in 35 VST): "Therefore, in the facts and circumstances of the present case, we are not required to go into the other issue as to whether or not there could have been levy of purchase tax on the purchase of paddy in case of exempted units. We keep that question open to be decided in an appropriate case." Notwithstanding the fact that the matter of levy of purchase tax on the purchase of paddy in case of exempted units was not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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