- (1.) This order shall dispose of Civil Writ Petitions Nos. 13234 and 13416 of 2006, as common questions of law and facts are involved therein.
(2.) Prayer in this writ petition is for the issuance of a writ in the nature of certiorari quashing the impugned order, dated March 6, 2006 (annexure P. 9), passed by the Haryana Tax Tribunal.
(3.) The petitioner is a company engaged in the manufacture of MS and galvanised tubes at Hisar. The petitioner -company filed its returns under the Haryana General Sales Tax Act, 1973 for the year 1994 -95 with the Deputy Excise and Taxation Commissioner -cum -Assessing Authority, Hisar. The Assessing Authority accepted the returns and, vide order, dated August 30, 1995, allowed a refund of Rs. 95, 853 (Rs. 1,218 in C.W.P. No. 13416 of 2006) after concluding that no purchase tax was payable by the petitioner on goods, purchased from within the State of Haryana. It also held that the petitioner was entitled to a full rebate under Rule 24A of the Haryana General Sales Tax Rules, 1975, as goods purchased from within the State of Haryana, after payment of tax, had been utilised for the manufacture of finished goods, which were sold on inter -State basis or had been sold locally.;