TMI Blog2015 (12) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... r of assessee. - CWP No. 1514 of 2003 - - - Dated:- 27-8-2014 - AJAY KUMAR MITTAL AND FATEH DEEP SINGH, JJ. Avneesh Jhingan for the petitioner. Ms Tanisha Peshawaria, Deputy Advocate-General, Haryana, for the respondents. JUDGMENT In this petition filed under article 226 of the Constitution of India, the petitioner has prayed for declaring rule 28A(2)(n) (ii), Explanation and rule 28A(4)(a), first proviso of the Haryana General Sales Tax Rules, 1975 (in short, the Rules ) to be ultra vires articles 286 and 269(g) and (h) read with entries 92A, 92B of List I, Schedule VII of the Constitution of India. Further, a writ of certiorari has been sought for quashing the orders dated May 20, 2002 (annexure P1) and December 23, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nding that the same arise for consideration of this court in this writ petition: (i) Whether the dealer is liable to pay purchase tax on paddy which is included in the levy price to the DFSC ? (ii) Whether for the purpose of notional sales tax liability, the export sales are includible therein or not ? 5. It was not disputed that issue No. (i) was covered against the assessee in Jay Vee Rice and General Mills v. State of Haryana [2010] 35 VST 576 (SC); [2010] 37 PHT 204 (SC), wherein it was held as under (page 581 in 35 VST): 18. Since they had collected the purchase tax, they were required to deposit the same in the Government exchequer and there could be no justification for them to retain the purchase tax and appropriate the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ility of the unit. Therefore, one has to read the proviso in rule 28A(4) with Explanation 1 which states that for the purposes of arriving at the limit of tax exemption/deferment, the notional sales tax liability of the unit shall be taken into consideration'. It is because of the said Explanation that 'notional sales tax liability' has been defined in rule 28A(2)(n). Therefore, one has to go strictly by the definition of the words 'notional sales tax liability7 in the said rule 28A(2)(n) of the 1975 Rules. 15. There is one more aspect which needs to be considered. For the purpose of granting exemption from payment of sales tax under section 13B of the 1973 Act, the Legislature incorporated rule 28B on September 16, 1998 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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