NIPHA EXPORTS PVT LIMITED Vs. STATE OF HARYANA

JUDGEMENT

(1.) LEVY of purchase-tax Under Section 9 of the Haryana General Sales Tax Act. 1973 on the goods purchased by the petitioner for the purpose of export out of country has been questioned in this writ petition. The petitioner has prayed for quashing the orders Annexure P-1 to P-3 passed respectively by the Assessing Authority Faridabad, Deputy Excise and Taxation Commissioner (Appeals), Rohtak Circle and the Sales Tax Tribunal, Haryana.

(2.) THE Petitioner is a company registered under the Companies Act, 1956. Its registered office is at Calcutta and a branch office and factory at Faridabad in the State of Haryana, it is engaged in the manufacture and purchase of machinery and machinery parts exclusively for the purpose of export out of the territory of India.

(3.) AFTER the petitioner had filed its return, the Assessing Authority issued a notice for levy of purchase tax. The petitioner produced records of the head office and the branch office and filed an affidavit of Mr. R. K. Sarawagi, Director of the Company, to show that the goods purchased at Faridabad were meant for export out of India. After hearing the representative of the petitioner, the Assessing Authority held that purchase tax amounting to Rs. 43,802. 36 was payable by the petitioner. The appeal filed by the petitioner came to be dismissed by the Appellate Authority. The second appeal preferred by the petitioner has been dismissed by the Sales Tax Tribunal, Haryana.