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Showing contexts for: dabwali in Ram Rattan Dass Mohan Lal Of Dabwali vs The State Of Haryana And Anr. on 1 August, 1978Matching Fragments
1. The primary and indeed the sole challenge herein is directed against the constitutional validity of Schedule D of the Punjab General Sales Tax Act, 1948, as made applicable to the State of Haryana vide Haryana Amendment and Validation Act (President's Act No. 14 of 1967) on 14th November, 1967. The facts, therefore, deserve recapitulation only with relevance to the issue aforesaid.
2. M/s. Ram Rattan Dass Mohan Lai of Dabwali, District Hissar, claim mainly to carry on the business of unginned cotton and after ginning the same to sell it in the form of ginned cotton and cotton seed. It is averred that the goods aforesaid are liable to tax at the stage specified in Schedule D aforesaid read with Sections 14 and 15 of the Central Sales Tax Act, 1956. The petitioners filed returns for the year 1967-68 with the Assessing Authority, Sirsa, District Hissar, but the assessment framed by the aforesaid authority was later quashed in appeal and the matter was remanded for redetermination. By his order dated 6th December, 1973 (annexure A to the petition), the Assessing Authority assessed the total tax liability of the petitioners at the figure of Rs. 22,354.33. Included therein is the tax leviable on them under Schedule D as the first purchasers of cotton.