TaxTMI 
TaxTMI 
2001 (7) TMI 1120
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....ssessment years and for the same turnover have been held to be valid. The facts relevant for the appeals are: The assessing authority under the Haryana General Sales Tax Act, 1973 (for short "the Act") passed assessment orders levying on the appellant purchase tax under section 9 of the Act for the assessment years 1973-74 to 1977-78 on the dispatches made by the appellant of its manufactured goods to various depots outside the State. The assessment orders were made between the years 1979 and 1981. 2. The assessment orders were made under section 9 of the Act read with a notification dated July 19, 1974. Section 9 of the Act provided that where a dealer purchased goods within the State and used them in the manufacture of other goods whic....
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....eassess the matter ignoring altogether the provisions of the impugned notification." 3. This judgment was challenged by the State of Haryana by filing a special leave petition in this Court. At the same time, on January 13, 1983, the Haryana Legislature also enacted the Haryana General Sales Tax (Amendment and Validation) Act, 1983, amending section 9 of the Act and retrospectively validating the notification dated July 19, 1974. These amendments were challenged in the writ petitions filed in the High Court by Bata India Ltd. [1983] 54 STC 226 (P&H). The High Court upheld its earlier view in the case of Goodyear India Ltd. [1983] 53 STC 163 (P&H) and held that the retrospective validation of the notification and the consequential validatio....
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.... and Haryana. These writ petitions were admitted and recovery of tax pursuant to reassessment orders was stayed. 5. This Court by judgment dated October 19, 1989 reported in Goodyear India Ltd. v. State of Haryana [1990] 76 STC 71 affirmed the view taken in Goodyear's case [1983] 53 STC 163 and Bata India Ltd.'s case [1983] 54 STC 226 by the Punjab and Haryana High Court and held that the levy of purchase tax was unconstitutional, further holding that the view expressed in Des Raj Pushp Kumar's case [1985] 58 STC 393 (P&H)[FB] was not correct. 6. The correctness of the view expressed in the aforesaid decision in Goodyear's case [1990] 76 STC 71 (SC) came to be examined by a three Judges Bench of this Court in the case of H....
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....rt whereby the challenge of the appellant to the reassessment orders has failed despite original orders of assessments for same years having been held to be valid. 11. For the same assessment year with same turnover there cannot be two sets of assessment orders-the original assessment order as also the reassessment order. It is neither disputed for the respondents nor can it be disputed that under these circumstances, two orders of assessment cannot stand-either the original orders of assessment would stand or the reassessment orders. 12. It is no doubt true that the orders for reassessment were passed by the assessing authority in view of the declaration of invalidity of original orders of assessment and the liberty given to the revenue ....