Rajesh Bindal, J. - (1.) THIS order will dispose of C. W. P. Nos. 2718, 3244 and 4938 of 2008, as common questions of law are involved.
(2.) THE facts have been taken from C. W. P. No. 2718 of 2008. Challenge in the present petition is to the vires of Section 33(8) of the Haryana Value Added Tax Act, 2003 (for short, "the VAT Act") and further for quashing of order (annexure P -10) passed by the Joint Excise and Taxation Commissioner (Appeals), Rohtak [for short, "JETC(A)"J.
(3.) BRIEFLY , the facts as stated in the petition are that the petitioner is a public limited company. For the assessment year 2003 -04, return under the VAT Act showing a turnover of Rs. 59,54,99,40,369 was filed. It included inter -State sales as well as intra -State sales. A sum of Rs. 1,34,72,10,807 calculated as tax payable on the turnover so declared was voluntarily paid by the petitioner -company. As was the practice in the earlier years, the petitioner sent certain goods on stock -transfer basis to its sale depot situated at Parwanoo in Himachal Pradesh. For this transaction, the claim was that it was a transfer of goods otherwise than by way of sale. Statutory F forms were duly received and were submitted to the Assessing Authority. In addition to this, various other transactions of stock transfer had been shown to other depots including air force stations. For the purpose of carrying highly inflammable/explosive material, the same is required to be carried in specially designed containers which are approved as per the standard laid down by the Explosive Department.;