TMI Blog2010 (4) TMI 987X X X X Extracts X X X X X X X X Extracts X X X X ..... ghtly applied the indicated formula in this respect. Hence, the question of law is accordingly answered against the assessee. Sequelly, all the incidental questions of law framed in other reference petitions are also accordingly decided against the assessee as well. - - - - - Dated:- 1-4-2010 - ASHUTOSH MOHUNTA AND MEHINDER SINGH SULLAR , JJ. The judgment of the court was delivered by MEHINDER SINGH SULLAR J. As common questions of law and facts are involved in all the aforementioned reference petitions, therefore, we propose to decide the same by this single judgment, in order to avoid repetition. However, for facilitation, the bare minimum facts that need a necessary mention, have been extracted from G.S.T.R. No. 14 of 2009 ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clear nexus between the goods purchased for use in manufacture and the disposal of the goods manufactured from those goods, for the purpose of computation of tax rebate, therefore, the Assessing Authority split the claim and turnover reflected in the returns into two parts, one relating to the tractor division and another relating to the machine tools division and assessed the purchase tax on goods purchased without payment of tax and calculated the tax rebate, in respect of the goods purchased on payment of tax from within the State and used in manufacture of goods, which had been consignment transferred outside the State of Haryana, on pro rata basis, separately for the two divisions and accordingly assessed its tax liability, vide order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y outset, it will not be out of place to mention here that in G.S.T.R. Nos. 10 to 13 of 2003 and 20 to 23 of 2005, some other incidental, inter-connected and inter-related questions have been referred, but the answer/result of all these questions would depend upon and covered by the main above reproduced exhaustive question framed in G.S.T.R. No. 14 of 2009. The learned counsel for the assessee has vehemently contended that since the assessee being a single entity for the purpose of assessment and holding one registration certificate for the two divisions, so the method adopted by the Assessing Authority in segregating the accounts/turnover of the two divisions, was not valid, in view of sections 27 and 28(3) of the Act. On the contra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act, 1948 and on the peculiar facts and circumstances of that case, it was held that a dealer has to be assessed for each year in respect of his aggregate turnover. Though the turnover may be of several businesses, so long as there is no change in the identity of a dealer, the turnover of all businesses carried on by him will have to be clubbed together in a single assessment. Possibly, no one can dispute with regard to the aforesaid observations, but the same would not come to the rescue of the assessee. In the present case, if the rebate is calculated by clubbing the turnover of the two divisions for computing the benefit of adjustment of tax, then it would amount to cross subsidization of tax liability arising on account of loca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ately for the two divisions, in view of section 15A of the Act and rules 24A and 24B of the Rules. The counsel for the assessee has not been able to point out any law, which debars the Assessing Authority from resorting to the method of segregation and splitting of the turnover of the two separate divisions, as adopted by him in the present case. Again, it is not a matter of dispute that the assessee had received the inputs used in separate divisions from two sources, i.e., duty-paid and non duty-paid from within the State and outside the State and had maintained two separate accounts of separate divisions. The raw material used in respect of one unit cannot be used as raw material in respect of another unit. The argument of learned coun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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