Untwalia, J. - (1.) In these two appeals by special leave a common question of law falls for our determination, hence, they have been heard together and are being disposed of by this judgment.
(2.) The Indian Aluminium Cables Ltd., appellant No. 1 in both the appeals has got its factory at Faridabad in the State of Haryana. It sells and supplies aluminium cables to several State Electricity Undertakings or Boards situated in the various States. In respect of the assessment year 1962-63, the Company raised a dispute that it was not liable to pay Central Sales Tax under the Central Sales Tax Act, 1956, as it claimed to be exempt from inter-State tax on the sales of its products to the various State Under-takings or Boards by reason of the provisions contained in Section 5 (2) (a) (iv) of the Punjab General Sales Tax Act, 1948 - hereinafter referred to as the Act. The Tribunal decided the matter in favour of the assessee Company but the High Court of Punjab and Haryana answered the Sales Tax Reference made at the instance of the Revenue against the assessee. The decision of the High Court is reported in The State v. Indian Aluminium Cable Ltd., Faridabad, (1974) 33 STC 152 (Punj). The matter was brought to this Court in appeal and by a decision given on April 2, 1976 the view of the High Court was affirmed and it was held that the sales were not exempt from tax generally within the meaning of Section 8 (2-A) of the Central Act read with Section 5 (2) (a) (iv) of the Punjab Act. The decision of this Court is reported in Indian Aluminium Cables Ltd. v. State of Haryana, 38 STC 108 .
(3.) The period of assessment concerning the appellant is each quarter of the year. In respect of all the 8 quarters of the years 1969-70 and 1970-71, Returns were filed by the Company in time, i.e. on or before the last day of the month following the quarter concerned. The Assessing Authority did not accept the Returns and issued notices on May 22, 1970 under Section 11 (2) of the Act in respect of the 4 quarters of 1969-70 requiring the assessee Company to produce evidence in support of the Returns. Since the question of assessee's liability to pay Central Sales Tax was pending in reference before the High Court the matter was not pursued by the Assessing Authority and as per the request of the assessee it was kept pending. Even though the High Court decision was given on November 5, 1973, the matter became subjudice in appeal filed in this Court. It appears that the matter of assessment in respect of the year 1969-70 was taken up by the Assessing Authority again by issuance of a notice on September 15, 1975. Thereupon, the Company filed Civil Writ Petition No. 561/1976 in the High Court on January 27, 1976 to quash the notice dated September 15, 1975 and to restrain the State of Haryana and its Officer - the Excise and Taxation Officer, Faridabad, from proceeding with the assessment. It is said that in respect of the 4 quarters of the year 1970-71 notices under Section 11 (2) of the Act were issued for the first time by the assessing authority on January 30, 1976. Thereupon, the Company filed in the High Court Civil Writ Petition No. 1961/1976 for reliefs similar to the ones asked for in the other writ petition.;