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Rajendra Steel Re-Rolling Mills vs The State Of Haryana on 27 July, 1978

After hearing the learned counsel for the parties, we are of the view that there is considerable force in the contention of the learned counsel for the.petitioner which finds full support from the judgment in South Punjab Electricity Corporation's case 1972 R.L.R. 108. It may be observed that Mr. Naubat Singh very fairly conceded that a question of law did arise and that the Tribunal acted illegally in refusing to refer the aforesaid question for decision to this Court. Consequently, we allow this petition and direct that a statement of case be drawn up by the Sales Tax Tribunal and the following question of law be referred to this Court for decision :
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