GSTR No.5 of 2000 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH GSTR No.5 of 2000 DATE OF DECISION: March 23, 2010 M/S ZENITH INDUSTRIES, GURGAON ...PETITIONER VERSUS STATE OF HARYANA ...RESPONDENT CORAM: HON'BLE MR. JUSTICE ASHUTOSH MOHUNTA. HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR. PRESENT: NONE FOR THE PETITIONER. MR. GAGANDEEP SINGH WASU, DAG, HARYANA. ASHUTOSH MOHUNTA, J.(ORAL) The Sales Tax Tribunal, Haryana has referred the following question of law for adjudication by this Court:- “i) Whether in the facts and circumstances of the case the petitioner the orders passed by the authorities below are perverse being contrary to the facts and evidence on record? ii) Whether in terms of the provisions of the Haryana General Sales Tax Act, 1973 and the Haryana General Sales Tax Rules, 1975 the process of cutting bigger pieces of foam into smaller pieces and just covering the sheets with cloth amounts to manufacture when identity of the goods is not changed? iii) Whether wrong recording of the facts in the impugned GSTR No.5 of 2000 -2- orders and basing the final decision thereof amounts to causing mis-carriage of justice to the petitioner? iv) Whether in the facts and circumstances of the case, the case in hand was a fit case in which powers vested in this Hon'ble Court for review of the order should have been exercised?” We are of the considered opinion that foam, when cut into suitable pieces, for pillows, cushions, car and tractor seats would amount to manufacturing activity and would be liable to tax as such. In view of the above, question No.(i) is answered in favour of the Revenue and against the assessee. In view of the answer to question No.(i), question No.(ii) does not survive. The reference is answered in the aforementioned terms. (ASHUTOSH MOHUNTA) JUDGE March 23, 2010 (MEHINDER SINGH SULLAR) Gulati JUDGE