M/S. CASIO INDIA CO. PVT. LTD. Vs. STATE OF HARYANA
SUPREME COURT OF INDIA (FROM: PUNJAB & HARYANA)
M/S. Casio India Co. Pvt. Ltd.
STATE OF HARYANA
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(1.) Regard being had to the similitude of the issue in all the appeals, they were heard together and disposed of by a common judgment. As the principal principle that constitutes the bedrock of the decision in the subject matter of assail in Civil Appeal No. 1410 of 2007, we shall advert to the facts exposited therein and also dwell upon the legal issue and, needless to say, that would govern the fate of all the appeals.
(2.) Presently to the layout of facts in Civil Appeal No. 1410 of 2007. The appellant-company is engaged in the business of manufacture and sale of Radio Pagers having its unit at plot No. 4, Phase-I, Udyog Vihar, Gurgaon, Haryana. It is registered under the provisions of Haryana General Sales Tax Act, 1973 (for short, "the Act"), Haryana General Sales Tax Rules, 1975 (for short, "the Rules") and the '(for brevity, "CST Act") In the year 1995-96, the assessee-company after purchase of Radio Pagers from M/s Bharati Telecom Limited was also engaged in inter-state sale of the said Radio Pagers and in course of the said transaction, did not charge any sales tax from the purchasers on the basis of Notification No. SO 89/CA.74/56/S.8/95 dated 04.09.1995 issued under Section 8(5) of the CST Act read with Rule 28A(4)(c) of the Rules. The appellant filed its return and claimed exemption placing reliance on the said notification, but the claim of exemption put forth by the assessee was not accepted by the assessing officer vide assessment order dated October 05, 2001. Being aggrieved by the order of assessment, the appellant preferred an appeal before the Joint Excise and Taxation Commissioner (Appeal), Rohtak Circle, Rohtak who dismissed the appeal vide order dated May 2, 2002.
(3.) Being dissatisfied with the order passed in appeal, the appellant knocked at the doors of the Sales Tax Tribunal, Chandigarh (for short 'the tribunal') which dismissed the appeal by its order dated September 9, 2002. The dismissal of the appeal by the tribunal compelled the appellant to prefer Writ Petition No. 2346 of 2003, seeking a direction to the tribunal to make a reference to the High Court. The High Court accepting the prayer of the assessee called for a reference from the tribunal, and the tribunal vide its order dated 14.10.2003 in S.T.M. No. 82 of 2002-03 made a reference to the High Court for its opinion.;
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