2001 (3) TMI 995

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....ion of the Supreme Court in 20th Century Finance Corporation Ltd. v. State of Maharashtra [2000] 119 STC 182. 2.. The petitioner, is engaged in the manufacture and sale of aerated water, which is partly sold within the State of Haryana and partly outside the State. It is registered as a dealer under the Haryana General Sales Tax Act, 1973 (for short, "the State Act") as well as the Central Sales Tax Act, 1956 (for short, "the Central Act"). By an order dated March 26, 1987, the Excise and Taxation Officercum-Assessing Authority, Faridabad (East) (respondent No. 4) finalised the assessment for the year 1985-86. After about six years, respondent No. 3 passed order, annexure P1, dated May 25, 1993 under section 40(1) of the State Act vide wh....

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....than four years. Still further, the respondents have averred that the petitioner has not produced any evidence to show that the goods were transported outside the State of Haryana in the course of inter-State trade or commerce or the sale had taken place outside the State and, therefore, the proposition laid down in 20th Century Finance Corporation's case [2000] 119 STC 182 (SC) cannot be applied to its case. 5.. We have heard learned counsel for the parties and perused the record. 6.. In our opinion, the objection raised by the respondents to the maintainability of the writ petition on the ground that finality attached to the orders dated May 25, 1993 and May 8, 1997 cannot be undone at this belated stage by applying the ratio of the dec....