2010 (3) TMI 1015

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....UTOSH MOHUNTA J.-This judgment shall dispose of G.S.T.R. No. 29 of 1997 as well as G.S.T.R. No. 30 of 1997 to GSTR No. 39 of 1997. The Sales Tax Tribunal, Haryana has referred the following questions of law for adjudication by this honourable court: "(i) Whether sun baked/dried bricks are not covered by Haryana Government Notification No. S.O. 98/H.A/20/S.18/73, dated May 5, 1973 on which tax a....

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.... the claim on the ground that unburnt bricks did not come within the purview of the notification dated May 5, 1973, issued by the Haryana Government. Accordingly the Assessing Authority created additional demand against the applicant and levied tax besides interest and penalty imposed under section 25(5) and section 47 of the Act. The assessee filed an application under section 42 of the Act where....

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....w that sun-baked/dried bricks do not fall within the purview of the notification dated May 5, 1973. Accordingly, question No. 1 is answered against the assessee and in favour of the Revenue. As far as question No. 2 is concerned, the same is decided in favour of the assessee being covered by the judgments passed in J.K. Synthetics Ltd. v. Commercial Taxes Officer reported as [1994] 94 STC 422 (....