Being aggrieved by the order of assessment, the appellant preferred an appeal before the Joint Excise and Taxation Commissioner Appeal , Rohtak Circle, Rohtak who dismissed the appeal vide order dated May 2, 2002.
The dismissal of the appeal by the tribunal companypelled the appellant to prefer Writ Petition No.
Being dissatisfied with the order passed in appeal, the appellant knocked at the doors of the Sales Tax Tribunal, Chandigarh for short the tribunal which dismissed the appeal by its order dated September 9, 2002.
2346 of 2003, seeking a direction to the tribunal to make a reference to the High Court.
82 of 2002 03 made a reference to the High Court for its opinion.
The appellant filed its return and claimed exemption placing reliance on the said numberification, but the claim of exemption put forth by the assessee was number accepted by the assessing officer vide assessment order dated October 05, 2001.
Dipak Misra, J. Regard being had to the similitude of the issue in all the appeals, they were heard together and disposed of by a companymon judgment.
