CWP No.9424 of 1987 1 In the High Court of Punjab and Haryana, Chandigarh. CWP No.9424 of 1987 (O&M) Date of Decision: 27.01.2010 M/s. Indian Guar Gum Pvt. Ltd. ....Petitioner Versus The Assessing Authority-cum-Excise and Taxation Officer, Hissar and another. ....Respondents. Coram:- Hon'ble Mr. Justice Adarsh Kumar Goel Hon'ble Mr. Justice Alok Singh Present: Mr. Avneesh Jhinggan, Advocate for the petitioner. Mr. M.S. Sindhu, Addl. A.G., Haryana for the respondents. ... Adarsh Kumar Goel, J. (Oral). 1. This petition seeks quashing of order dated 20.3.1987 (Annexure P-4), whereby in exercise of power of re-assessment, turn over of the assessee claimed to be towards export, was held to be taxable on the ground that the petitioner made purchases by furnishing form ST-15-A, which did not cover export. 2. In the writ petition, contention raised is that case of the petitioner was covered by Section 12 of the Haryana General Sales Tax Act, 1973, under which export turn over was exempted which provision has not been duly considered. CWP No.9424 of 1987 2 3. We are of the view that since the petitioner has an alternative remedy of filing appeal, it ought to be relegated to the said remedy. In view of the fact that since 1987, stay is operating in favour of the petitioner, the order of stay will operate during the pendency of the appeal. 4. The petitioner may file appeal within thirty days from today and appeal so filed, will not be dismissed on the ground of delay. This petition is disposed of. ( Adarsh Kumar Goel ) Judge ( Alok Singh ) Judge 27.01.2010 sk.