- (1.) In this petition filed under article 226 of the Constitution of India, the petitioner has prayed for declaring rule 28A(2)(n)(ii), Explanation and rule 28A(4)(a), first proviso of the Haryana General Sales Tax Rules, 1975 (in short, "the Rules") to be ultra vires articles 286 and 269(g) and (h) read with entries 92A, 92B of List I, Schedule VII of the Constitution of India. Further, a writ of certiorari has been sought for quashing the orders dated May 20, 2002 (annexure P1) and December 23, 2002 (annexure P2). The petitioner is engaged in the husking of paddy and sale of rice, etc: It filed its statutory returns for the assessment year 1997-98. The Assessing Officer vide order dated May 20, 2002 (annexure P1) completed the assessment. During the year in question, the petitioner sold rice within the State to the registered dealers as also made inter-State sales. Rice was also supplied to the District Food and Supply Commissioner (DFSC) under Rice Procurement Levy Order and was sent outside the State by way of consignment sales as also exported rice out of India. The petitioner was granted exemption of tax under rule 28A of the Rules. However, the consignment sales made were not allowed because the dealer was not entitled to the benefit of consignment sales during the currency period of exemption of tax as it had been granted exemption from the period October 10, 1995 to October 9, 2004 for an amount of Rs. 23,07,571. The revisional authority vide order dated December 23, 2002 (annexure P2) while revising the assessment order dated May 20, 2002 (annexure P1) created an additional tax liability and increased the quantum of notional tax liability. Hence, the present writ petition. The writ petition was admitted vide order dated January 30, 2003. The, respondents filed a joint written statement controverting the averments made in the written statement.
(2.) We have heard learned counsel for the parties.
(3.) The following two issues have been raised contending that the same arise for consideration of this court in this writ petition : "(i) Whether the dealer is liable to pay purchase tax on paddy which is included in the levy price to the DFSC? (ii) Whether for the purpose of notional' sales tax liability, the export sales are includible therein or not?";