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TMI Blog2009 (5) TMI 949X X X X Extracts X X X X X X X X Extracts X X X X ..... ondents : 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 dealer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 X X X X Extracts X X X X ..... s 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 inclu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iples and precedent, these petitions succeed. Orders passed by the Tribunal, which have been impugned in these petitions, are hereby set aside and direction is issued to the respondents to deduct the sales made to the registered dealers while working out taxable turnover. Accordingly the same would also not be included in 'notional tax liability'. These petition are disposed of in the abo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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