Rakesh Garg, J. - (1.) THE petitioner is a registered dealer and in the course of its business purchased vegetable ghee from Pradeep & Co., Yamuna Nagar (RC No. 19733), Suresh Kumar Sanjay Kumar, Yamuna Nagar (RC No. 19645), Aggarwal Agency, Yamuna Nagar (RC No. 19853) and Ganesh Trading Co. Head Office at Panipat (RC No. 17629).
(2.) AS per the averments made in the writ petition, the sales tax on vegetable ghee was payable at the first stage of sale. It is further the case of the petitioner that the selling dealers of vegetable ghee issued to him declaration in form ST -14 declaring that the tax had already been paid. During the course of assessment, the petitioner had furnished copies of bills along with the declaration forms in form ST -14 to claim that the goods have already suffered tax at the hands of the first purchaser and therefore, the claim of tax paid, as well, is permissible to him under Section 18 of the Haryana General Sales Tax Act (hereinafter referred to as "the Act"), the petitioner being a subsequent seller. However, the claim of the petitioner was disallowed by the Assessing Authority on the ground that no tax had actually been paid by the first seller and, therefore, the petitioner was not entitled to claim deduction under the terms of proviso to Section 18 of the Act and created a demand of Rs. 72,983 vide his order dated August 29, 1986. The appeal filed by the petitioner against the order of the Assessing Authority before the Joint Excise and Taxation Commissioner (A) was also rejected vide order dated March 16, 1988.
(3.) AGGRIEVED against the said order of the appellate authority, the petitioner further filed an appeal before the Sales Tax Tribunal, Haryana. The said appeal was also dismissed by the Tribunal vide its order dated February 10, 1992. Petition under Section 42(1) of the Haryana General Sales Tax Act, 1973, seeking reference on certain questions of law stated to be arising out of the order dated February 10, 1992 passed by the Tribunal was also rejected vide order dated April 28, 1994 by the Tribunal.;