2005 (2) TMI 806

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.... G.S. SINGHVI J.-In this application filed under section 42(2) of the Haryana General Sales Tax Act, 1973 (for short, "the Act"), the petitioner has prayed for issuance of a direction to the Haryana Tax Tribunal (for short, "the Tribunal") to refer the following questions of law for the opinion of this court: "(i) Whether, in the facts and circumstances of the case, making available the facil....

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....ypes of fertilisers. The assessment for the year 1987-88 was finalised by the Assessing Officer on January 31, 1992 and an additional demand of Rs. 11,49,950 was created on various grounds including the alleged transfer of right to use of cranes and other equipment and the alleged sale of tender forms. The first appeal filed by the applicant was dismissed by the Joint Excise and Taxation Commissio....