STC No.4 of 2008 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. STC No.4 of 2008 Date of Decision:-February 4,2010 Excise and Taxation Commissioner, Haryana ..Applicant Versus M/s R.V.Plastic Ltd. Faridabad and another ...Respondents CORAM: HON'BLE MR.JUSTICE ASHUTOSH MOHUNTA HON'BLE MR.JUSTICE MEHINDER SINGH SULLAR Present: Mr.S.S.Goripuria, DAG Haryana for the applicant. Mr.Avnish Jhingan, Advocate for the respondents. Ashutosh Mohunta, J. (Oral) The Haryana Tax Tribunal vide order dated 8.9.2006 (Annexure P1) has refused to refer this case to this Court as the issue involved was identical to the issue involved in STM Nos.57, 58 and 59 of 2002-03. Against the aforesaid order declining the matter to be referred to this Court, the State of Haryana has filed this application for considering the question of law seeking direction to the Haryana Tax Tribunal to refer the question of law, which was declined vide order dated 8.9.2006. Learned counsel for the respondents has placed on record a copy of order dated 25.9.2009 passed by a Division Bench of this Court in STC No.1 of 2008 titled as “Excise and Taxation Commissioner, Haryana v. M/s Elkay International Ltd. and another, wherein it has been held that as the issue involved is already decided in favour of the assessee in GSTR No.8 of 2003, therefore, question of referring the matter to this Court does STC No.4 of 2008 2 not arise. It is pertinent to mention here that the High Court had passed aforesaid the order in STC Nos.1, 2 and 3 of 2008, which arose out of STM Nos.57, 58 and 59 of 2002-03. In view of the above, we find no ground to issue direction to the Tribunal to refer the matter again to this Court. The application filed by the State of Haryana is accordingly dismissed. (Ashutosh Mohunta) Judge (Mehinder Singh Sullar) Judge 4.2.2010 AS