1991 (1) TMI 434

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..... 2, i.e., the Assistant Collector, Sales Tax, Haryana. According to the office report, the summons were duly sent to them under register cover as well and that they have been served. In spite of service, nobody is present on their behalf. 2.. Andhra Bank filed a suit for the recovery of Rs. 11,67,184.85 against M/s. Enclave Electronics. During the proceedings an application under sections 94 a....

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....for the refund of the said amount. The said amount was realised from the auction purchaser on account of the liability to pay the sales tax and the surcharge. Notice of the said application was issued to the sales tax authorities by the trial court. They resisted the said application on the ground that the sale of goods was a sale within the meaning of section 2 of the Haryana General Sales Tax Ac....

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.... or section 2(g) of the Central Sales Tax Act. In support of the contention, the learned counsel relied upon Deputy Commissioner of Commercial Taxes v. A.R.S. Thirumeninatha Nadar Firm [1968] 21 STC 184 (Mad.) wherein it was held: "On the other item of turnover, however, we must disagree with the Tribunal. In so far as it held that the banks in selling the goods pawned to them did not act as th....