From the Judgment and order dated 4.9.1984 of the Punjab and Haryana High Court in Civil Writ Petition No.
CIVIL APPELLATE JURISDlCTION Civil Appeal No.
2375 NT of 1987.
The appellant is a registered dealer under the Haryana General Sales Tax Act, 1973 Act for short and is also a licencee under the Haryana Control of Brick Supply order, 1972 order for short .
Anil B. Diwan and M.R. Ramachandran for the Appellant.
C. Mahanta, V.K. Mehta, C.V.S. Rao and Mahabir Singh for the Respondents.
2479 of 1984.
In respect of assessment of sales tax for the accounting period 1981 82, it claimed deduction of a sum of Rs.1,49,600.92 out of the gross turnover on the ground that it had purchased sun dried bricks from one Sardool Singh, a registered dealer on payment of sales tax under the Act and that amount represented the sale price of such tax paid bricks.
The following order of the Court was delivered O R D E R Special leave granted.
In the writ petition before the High Court the claim was rejected on the ground that raw bricks i.e. unburnt bricks did number companye within the purview of the numberification of 5th May, 1973, issued by the State Government in exercise of power vested under Section 18 of the Act prescribing levy of tax at the first point in respect of the named goods of which brick was one.
