TaxTMI 
TaxTMI 
2010 (4) TMI 987
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....culminating in the commencement of, relevant for disposal of these reference petitions filed by the petitioner-assessee M/s. HMT Limited (for brevity, "the assessee") and emanating from the record, is that the assessee was engaged in manufacturing of agricultural tractors and machine tools. It was holding one registration certificate for the two divisions and registered as dealer for the purpose of assessment with the Assessing Authority, Panchkula, under the Haryana General Sales Tax Act, 1973 (for short, "the Act"). The assessee, during the relevant period of assessment years, made purchases of goods, both from within the State and from outside the State of Haryana for use in manufacturing of agricultural tractors and machine tools, sepa....
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....sessing Authority, the assessee filed the appeal and the first Appellate Authority dismissed its appeal, vide order dated March 15, 2007 (annexure A5). The assessee did not feel satisfied with the order (annexure A5) and filed the second appeal, which was partly accepted by the Haryana Sales Tax Tribunal, vide order dated November 19, 2008 (annexure A3). However, in the wake of the reference petition filed by the assessee, the Tribunal referred the following question of law for determination by this court: "Whether, on the facts and circumstances of the case, tax rebate admissible to M/s. H.M.T. Ltd., Pinjore in terms of section 15A of the Haryana General Sales Tax Act, 1973 read with rules 24A and 24B of the Rules made thereunder....
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....legal procedure/formula in separately calculating the tax liability, in view of section 15A of the Act read with rules 24A and 24B of the Rules, which leaves no manner of doubt that the Assessing Authority has the power and correctly adjusted and calculated the tax liability. We have heard the learned counsel for the parties and have gone through the records of cases with their valuable help. The main argument of the learned counsel that since the assessee is a single entity, having one registration certificate, so its turnover will have to be clubbed together in a single assessment for the purpose of levy of tax, is neither tenable nor are the observations of the Allahabad High Court in the case of Ramesh Chandra Brick Kiln Owner ....
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....the State, because clubbing would result in quantum jump in the figure of tax exemption to the assessee. In the instant case, it is not a matter of dispute that the assessee has a factory at Pinjore, which has two separate divisions, one for manufacturing agricultural tractors and second for manufacturing machine tools. The assessee made purchases of inputs, both from within the State and from outside the State of Haryana, for use in manufacture of agricultural tractors and machine tools, separately in the two divisions. Meaning thereby, the goods purchased for use in manufacture were clearly identifiable with the goods manufactured in the two divisions separately. So much so, the assessee maintained separate accounts in respect of purchas....
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.... its output and the tax paid on inputs used in manufacture of agricultural tractors could only be reduced from the tax on the sale of tractors, has considerable force, because the adjustment of tax paid or payable on goods purchased from within the State could only be made against the tax payable on goods manufactured therefrom and where identification of goods purchased from within the State with the goods manufactured therefrom and the manner of disposal of consignment transferred of those goods is not possible to make, then the only way to compute adjustment is on pro rata basis, as contemplated under section 15A of the Act read with rules 24A and 24B of the Rules, as tax was payable to the State of Haryana only when the goods manufactur....