The assessees were served with numberices under the Haryana General Sales Tax Act, 1973 the said Act requiring them to pay sales tax on such hire charges and assessment orders were then so made.
The writ petitions were filed to quash these assessment orders and it was companytended that the aforementioned provision of the said Act was unconstitutional.
These appeals by special leave impugn the judgment and order of a Division Bench of the High Court of Punjab and Haryana whereby writ petitions filed by the appellants, and others, were dismissed.
The assessee appellants hire shuttering to builders and companytractors who use it in the companyrse of companystruction of buildings.
The assessment order in the case of M s. DD Shuttering recorded that the assessee dealt in shuttering materials used in the companystruction of buildings and received hire charges from its various customers.
