The petitioner sought quashing of an order by the Haryana Tax Tribunal denying tax exemption. The court observed the matter was covered by a subsequent Supreme Court judgment (Jay Vee Rice) and dismissed the petition.
Recalled order of default dismissal; finally, directed dismissal of the writ petition.
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Civil Writ Petition No.4686 of 2010
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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
Civil Writ Petition No.4686 of 2010 (O&M) Date of decision: 13.1.2011
Chandermukhi Rice & General Mills
...Petitioner
Versus
State of Haryana and others
...Respondents
CORAM: HON'BLE MR.JUSTICE ADARSH KUMAR GOEL HON'BLE MR.JUSTICE AJAY KUMAR MITTAL
Present: Mr. Suresh Kumar Yadav, Advocate for the petitioner ****
ADARSH KUMAR GOEL, J ( Oral)
Civil Misc. No.12344 of 2010
Heard.
Order dated 2.8.2010 dismissing the petition in default is
recalled.
Civil Writ Petition No4686 of 2010
This petition seeks quashing of order dated 25.1.2010Annexure P-5 passed by Haryana Tax Tribunal under the provisions of the Haryana General Sales Tax Act, 1973.
Case of the petitioner is that it was granted exemption from tax under Rule 28A of the Haryana General Sales Tax Rules, 1975. The petitioner sold rice under the procurement order and received price which included purchase tax. The assessing officer
Civil Writ Petition No.4686 of 2010 -2-
********
made assessment accepting the return of the petitioner. The Revisional Authority, exercising suo motu powers, held that the petitioner having received purchase tax as part of the price from the District Food and Supply Controller, could not retain the same. This view has been upheld by the Tribunal.
Learned counsel for the petitioner fairly states that matter is now covered against the petitioner by judgment of Hon'ble Supreme Court dated 23.9.2010 delivered after the filing of this petition in Jay Vee Rice & General Mills Vs. State of Haryana & others (2010) 10 SCC 607.
Accordingly, the petition is dismissed.
(Adarsh Kumar Goel) Judge January 13,2011 (Ajay Kumar Mittal) Pka Judge
1 issue framed by the court
Whether the writ petition seeking quashing of the order by the Haryana Tax Tribunal rejects because the matter is now covered by the judgment of the Hon'ble Supreme Court in Jay Vee Rice & General Mil
Colour shows how this judgement treated each authority
Jay Vee Rice & General Mills Vs. State of Haryana & othersDistinguished¶24
(2010) 10 SCC 607 · Who else cites this
2 provisions across 2 enactments
Chandermukhi Rice & General Mills
State of Haryana
ADARSH KUMAR GOEL
AJAY KUMAR MITTAL
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
