- (1.) The instant petition filed under Article 226 of the Constitution prays for quashing order dated 26.6.1991 (P-4), passed by the Joint Excise and Taxation Commissioner, Karnal and the subsequent order in appeal, dated 8.5.1992 (P-5) passed by the Sales Tax Tribunal, Haryana.
(2.) The petitioner is engaged in the manufacture of stainless steel, alloy steel and alloy castings. The petitioner purchases raw material like ferro cilicon, ferro mangnize, charge chrome, nickel, silver nitrates etc. from within the State of Haryana as well as from outside the State of Haryana and uses them for the manufacturing of above products. The petitioner is registered under the Haryana General Sales Tax Act, 1973 (for brevity, 'the 1973 Act') as well as under the Central Sales Tax Act, 1956 (for brevity, 'the CST Act').
(3.) The petitioner filed its quarterly returns in respect of assessment years 1983-84, 1984-85 and 1986-87 in Form ST-IX, and also deposited the sales tax. The Assessing Authorityrespondent No. 4 issued statutory notices under Section 28(2) on 12.8.1988, 30.12.1988 and 11.4.1990 (P-1 to P-3). Thereafter while finalising the assessment, the Assessing Authority levied purchase tax under Section 9 read with Section 24(3) on the job work done by the petitioner on stock transfer of goods to other States by working out the purchases of goods utilised in manufacture including the consumable stores. It also levied interest under Section 25(5) of the 1973 Act and penalty under Section 47 for failure to deposit the tax along with the return. In this manner, an additional demand of Rs. 3,65,702/- for the assessment year 1983-84; Rs. 1,04,444/- for the assessment year 1984-85 and Rs. 15,296/- for the assessment year 1986-87 was raised.;