• Haryana General Sales Tax Act, 1973 (20 of 1973) S. 13B, 37(6) - Where there was no liability to pay tax under the Act, there would be no occasion to infer that there was any attempt to evade tax under the Act - In the present case, it was not controverted that the petitioner was an exempted unit - Though there was a technical defect in not producing Form ST-38 but there was no attempt to evade tax - Once that was so, sustaining of penalty under Section 37(6) of the Act by the Tribunal was unjustified. (176) P.L.R.  
  • Haryana General Sales Tax Act, 1973 (20 of 1973) S. 15-A (as inserted by Act 7 of 1996) - Has retrospective effect - There does not remain any doubt that packing material used for packing of manufactured goods has also been included in the term the goods used in manufacture on the same terms as raw material, processing material, fuel or lubricants which are actually used in the manufacturing of goods - Adjustment, on the purchase made by the petitioner against payment of tax at the first stage, is very much available  retrospectively. (175) P.L.R.  
  • Haryana General Sales Tax Act, 1973 (20 of 1973) S. 62 Sub-Section 1 and 2 - There is a clear bar in Sub Sections 1 and 2 of Section 62 of the Haryana General Sales Tax Act, 1973 that the civil court is statutorily divested of jurisdiction to entertain the suits under section 9 of the CPC - Civil Procedure Code, 1908 (V of 1908) S. 9 - There is not only a bar on the civil court but ordinarily even a writ petition under Article 226 of the Constitution is not maintainable, in a case of the present kind, in view of alternative remedies available under the Sales tax law - Constitution of India, Article 226.  (179) P.L.R.  


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