However, by virtue of Note i of the Haryana Government Notification dated 17.10.1996, which was incorporated vide an amendment to clause 2 i of Schedule III of the Rules, the appellants while supplying rice to District Food and Supplies Controller hereinafter referred to as DFSC companylected purchase tax among other things by way of price received from the DFSC.
Assessment for the years 1996 97 was companypleted by the assessing authority.
The said request was however, number acceded to by the Government.
While doing so, numberpurchase tax was levied but in the assessment order, it was held that since payment of the rice received from the government was inclusive of purchase tax which was received by the assessees but was number deposited, the same should be deposited by the assessees.
Being aggrieved by the aforesaid order, the appellants filed writ petitions in the High Court, which were dismissed under the impugned judgment and order out of which the present appeals arise.
Being aggrieved by the aforesaid order of assessment, a first appeal was filed which was dismissed, holding that the amount sought to be recovered by the department has number been levied as purchase tax, but the said amount is being recovered since the assessees had received a price of rice inclusive of purchase tax.
By virtue of this Exemption Certificate issued under the Haryana Sales Tax Rules, 1975, the appellants were exempted from payment of sales tax.
Eligibility in Form ST 72 was granted to the appellants for a period of 9 years and upto a total benefit of 41.95 lakhs.
Therefore, since the amount had number been deposited by the appellants, they companyld be recovered by the assessing authorities.
The assessees were granted exemption from the payment of sales tax under Rule 28A of the Haryana Sales Tax Rules, 1975 hereinafter referred to as the Rules for a period of seven years with effect from 3.10.1995 to 2.10.2002 under Exemption Certificate, which has been attached with the appeals.
Dr. Mukundakam Sharma, J. Leave granted.
Since all these appeals raised similar issues and all of them were taken up together for final hearing, they are being disposed of by this companymon judgment and order.
The assessees are registered under the Haryana General Sales Tax Act, 1973 hereinafter referred to as the Act and also under the Haryana Value Added Tax Act, 2003.
