Indian Oil Corporation Limited vs State of Haryana

Ashutosh Mohunta, J.—The Tribunal has referred the following questions of law for adjudication by this court: 1. Whether the revising authority had in terms of section 40 of the Haryana General Sales Tax Act, 1973, jurisdiction to tax turnover of purchase of goods which though part of assessment record at the time of assessment was not made part of gross turnover or taxable turnover by the assessee or the Assessing Authority and was not assessed to tax?

If answer to the above question is in the negative can such turnover be assessed to tax by the revising authority within the limitation laid down in section 31 of the Haryana General Sales Tax Act?

Whether the revising authority was justified to levy interest u/s 25(5) of the Haryana General Sales Tax Act on the amount of tax assessed by him on a turnover which though not reported in the returns yet the taxability of which had not been disputed by the dealer?

Question No. 1 stands squarely answered in G.S.T.R. No. 6A of 2000 titled as State of Haryana v. Swastika Metal Works, Jagadhari, wherein it was held as under:

A perusal of section 40 of the Haryana General Sales Tax Act (for short, "the Act") shows that the Commissioner has the revisional power under this section. In fact, a perusal of the aforementioned section shows that the Commissioner can also suo motu call for the record of any case, pending or disposed of, in order to arrive at a just and fair decision.

In view of answer to question No. 1, question Nos. 2 and 3 do not survive. The reference is accordingly answered against the Revenue.