2009 (5) TMI 949

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ndents : Ms. Ritu Bahri, DAG, Haryana, M.M. KUMAR, J. This order shall dispose of C.W.P. Nos. 10364 of 1999, 8468 and 10811 of 2002 as common question of law and facts are involved in these petitions. Challenge in these petitions is to various orders passed by the Sales Tax Tribunal Haryana (for brevity, 'the Tribunal') holding that sales made by the petitioners to the registered dealers....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Hon'ble the Supreme Court rendered in the case of State of Haryana v. M/s Liberty Enterprises, (Civil Appeal No. 1618 of 2009, decided on 17.3.2009) , we came to the following conclusion:- " After hearing learned counsel for the parties and perusing the paper book with their assistance, we have reached the conclusion that this petition is squarely covered by the judgment of Hon'ble ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... case (supra), Hon'ble the Supreme Court considered sale and purchase of goods falling under Section 12 of the Act i.e. export sales whereas in the present case we are concerned with sales made to registered dealer. Therefore, we find that the matter is covered in favour of the dealer-petitioner and against the revenue. Accordingly, we hold that sales made to registered dealers were not includ....