1994 (2) TMI 279

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....challenged the vires of sections 25B and 26 of the Haryana General Sales Tax Act, 1973 (hereinafter referred to as "the Act ") and two subsequent notifications dated March 24, 1989, annexures P-7 and P-8 issued by the State of Haryana, making it obligatory on the contractee responsible for making any payment or discharging any liability on account of valuable consideration payable for execution of....

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....State trade or commerce under section 3 of the Central Sales Tax Act or an outside sale under section 4 of the Central Sales Tax Act or sale in the course of import or export under section 5 of the Central Sales Tax Act and it was not permissible for the State Legislature to make law imposing tax on such deemed sales and, therefore, notifications issued by the State of Haryana, annexures P-7 and P....

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....ana Act. *Reported in [1994] 93 STC 265 (P&H). Counsel for the petitioner contended that in the present case assessments have not been finalised by the Assessing Authority. Petitioner, if he has not already filed the returns for the relevant assessment years may do so within two months from today. If the returns have already been filed or the returns which might be filed within two months from thi....