- (1.) Learned counsel for the State of Haryana now states, on the instructions of MR. M. I. Miglani, Additional Excise and Taxation Commissioner, Haryana, that none of the grounds heretofore taken to deny to the appellants their claim for rebate shall be taken by the Sales Tax authorities afresh. It shall, however, be open to the Sales Tax authorities to assess the evidence produced by the appellants in support of their case that they were the purchasers of the boulders from the quarry owners. In doing so, it shall be open to the Sales Tax authorities, if so advised, to reject the bills of the quarry owners produced by the appellants because, according to them, these bills did not comply with the provisions of Rule 41 of the Haryana General Sales Tax Rules, 1975. If the Sales Tax authorities do so, it shall be open to the appellants to contend otherwise in proceedings taken to challenge the orders of the Sales Tax authorities.
(2.) Learned counsel states that MR. Miglani shall file an affidavit to the above effect within two weeks from today.
(3.) The order of the High court under appeal as also the orders of the tribunal and the authorities below are set aside. Orders of interest and penalty passed consequent to these orders are also set aside. The matters shall now stand restored to the assessing authority who shall pass appropriate orders having regard to what is stated hereinabove.;