TaxTMI 
TaxTMI 
2011 (3) TMI 1545
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....etition is common. In Civil Writ Petition No. 2392 of 2007 prayer is for quashing of orders passed under the provisions of the Haryana General Sales Tax Act, 1973 (for short, "the Act") to the extent of including turnover of sale of declared goods in taxable turnover contrary to the statutory scheme under section 27(1)(b) of the Act. The petitioner is a registered dealer under the Act. It purchased cotton in the State and sold the same to a dealer at Bombay who exported the same. The reason given by the Tribunal for not accepting the plea of the petitioner and upholding the orders of lower statutory authorities is that the goods did not qualify for being treated to be in the course of export. Relevant observations are:- &nbs....
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....d upon the order of this court dated July 15, 2010 in LPA No. 227 of 2010 (Mahavir Parsad Lakshmi Chand v. State of Haryana [2011] 40 VST 350 (P and H)) wherein an identical issue was decided in favour of the asses-see after analyzing the provisions of sections 6 and 27 of the Act. The said provisions are as under (pages 352 and 353 in 40 VST):- "S. 6. (1) Subject to other provisions of this Act, every dealer whose gross turnover during the year immediately preceding the 27th day of May, 1971 and every other dealer shall on the expiry of thirty days after the date on which his gross turnover first exceeds the taxable quantum, be liable to pay tax under this Act on the sale or purchase of goods by him in the State at the ....
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....sp; (A) which are sold during the year:- (i) to a registered dealer other than a registered dealer with whom composition under section 26 has been, made and is in force:- Provided that in the case of sale to a registered dealer, a declaration as referred to in the second proviso to sub-clause (ii) of clause (a) of sub-section (1) of this section given to him by the dealer to whom the goods are sold, is furnished by the dealer in the manner prescrib....
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....benefit as sought to be projected on behalf of the Revenue. ...... 13. Since it is not disputed that the turnover in question is covered by taxable turnover under section 6, only question to be considered is whether the same is excluded under section 27. The mandate of section 27 is 'to exclude turnover' on account of purchase of goods specified in Schedule D liable to tax at the stage of last purchase and sold in the course of inter-State trade. 14. Contention on behalf of the Revenue that benefit under the Central Act has already been taken in respect of inter-State sale or on account of export by the purchasing dealer, section 27 will not be attracted, is not born put by....