TMI Blog1997 (1) TMI 487X X X X Extracts X X X X X X X X Extracts X X X X ..... d a necessary mention. M/s. Free Wheels (India) Limited, Faridabad, was subjected to tax to the tune of Rs. 5,79,211.00 for the year 1970-71 on the transaction which was treated as inter-State sales by the Assessing Authority. It challenged the aforesaid assessment by way of an appeal before the Deputy Excise and Taxation Commissioner who vide his order dated 5th of January, 1979, held that the transactions involved were exempt from payment of tax in terms of rule 29(v) of the Punjab General Sales Tax Rules, 1949 by relying upon the judgment of the Tribunal dated November 21, 1977, in the case of M/s. Liberty Footwear Co., Karnal. The Additional Excise and Taxation Commissioner-II, Haryana, by invoking the provisions of section 40 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... General Sales Tax Act in this Court with the prayer that the Tribunal may be directed to refer the question of law to the High Court along with the statement of the case enabling the court to give its opinion thereon. This petition was allowed vide orders dated October 15, 1986 and the Tribunal was directed to refer the question of law together with the statement of the case for its opinion. It is in these circumstances that the question as has been reproduced in the earlier part of the judgment has been referred for our opinion. 3.. We have heard the learned counsel for the parties and gone through the records. Section 40 of the Haryana General Sales Tax Act reads as under: "40. Revision.-(1) The Commissioner may on his own motion cal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s he may think fit. The scope of revisional powers is, thus, only to examine legality or propriety of any proceedings or any order. That being the scope of the revision, the only question that, thus, needs determination is as to whether the appellate authority while accepting the appeals preferred by M/s. Free Wheels (India) Limited as on the day when the appeals were decided had committed any illegality or the orders suffered from any impropriety. All that is stated on behalf of the counsel representing the State of Haryana is that the appellate authority had based its decision on the decision of the Tribunal in M/s. Liberty Footwear Co., Karnal, which decision could not be held to be laying down the correct law in view of the later decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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