2002 (2) TMI 1300

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.....-The petitioner has filed these two petitions to challenge the notification dated March 29, 1996 and the orders of assessment in respect of the assessment years 1996-97 and 1997-98. The petitioner's challenge is based on the ground that the notification dated March 29, 1996 is ultra vires section 15 of the Haryana General Sales Tax Act, 1973 (hereinafter referred to as "the Act"). Consequently, t....

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....in Schedule "B". This entry reads as under: "Entry 67: 'Cattle feed, that is to say, a mixture of rice polish, rice bran deoiled, gram churi, mustard extraction, molasses, barley sprout, salt, mineral mixture, urea and damaged wheat.' " 3.. A perusal of the above would show that cattle feed, which may be a mixture of the items mentioned in the entry, has been exempted from payment of sales t....

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....luding deoiled rice bran cakes. We find nothing in common in entry 24 in the impugned notification and entry 67 in Schedule "B". Thus, the solitary contention, on which the impugned notification has been chal lenged, cannot be sustained. 6.. Mr. Verma has then challenged the validity of the order of assessment, copies of which are annexures P-12 and P-15 in the two writ petitions. This is a mat....