1997 (2) TMI 499

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.... referred by the Haryana Sales Tax Tribunal under section 42 of the Haryana General Sales Tax Act, 1973 for our answer: "(i) Whether, in the facts and circumstances of the case, the interpretation of the term 'goods purchased by him' occurring in section 10 of the Haryana General Sales Tax Act, 1973, takes in its ambit and scope the products manufactured from such goods? (ii) Whether, in the....

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.... liable to tax. Constrained, thus, the assessee filed an appeal before the Sales Tax Tribunal, Haryana, which was allowed vide orders dated January 13, 1986. The State of Haryana then moved an application under section 42(1) of the Haryana General Sales Tax Act, 1973 for reference to this Court in respect of the questions of law that have been reproduced above and which, in the opinion of the Trib....

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....that tax is payable on "goods purchased by an assessee in the State after registration, and which remain unsold at the time of cancellation of registration". Bricks were, concededly, not purchased by the assessee. It is, however, the case of the State that the assessee had purchased coal which was used in manufacturing the bricks and the words "goods purchased by him" occurring in section 10 of th....