IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH GSTR No.6 of 2006 DATE OF DECISION: March 23, 2010 M/S KAVITA LABELS PVT. LTD. ...PETITIONER VERSUS STATE OF HARYANA ...RESPONDENT CORAM: HON'BLE MR. JUSTICE ASHUTOSH MOHUNTA. HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR. PRESENT: MR.SANDEEP GOYAL, ADVOCATE FOR THE PETITIONER. MR. GAGANDEEP SINGH WASU, DAG, HARYANA. ASHUTOSH MOHUNTA, J.(ORAL) This order shall dispose of GSTR Nos.4, 5 and 6 of 2006, as common questions of law have been referred in these cases. The Haryana Tax Tribunal has referred the following question of law for adjudication by this Court:- “Whether on true and correct interpretation of entry No.14 of Schedule-B appended to the State Act, could it be held that 'labels' are textiles and covered under said entry?” This very question came up of hearing in GSTR No.54 of 2005, State of Haryana vs. M/s Crown Agencies Private Limited, Bahadurgarh, decided on 15.5.2009, wherein it has been held that labels are textiles and therefore, would fall under Entry 14 of Schedule B appended to the Haryana General Sales Tax Act. In view of the above, these references are answered in the same terms as GSTR No.54 of 2005, in favour of the assessee and against the Revenue. (ASHUTOSH MOHUNTA) JUDGE March 23, 2010 (MEHINDER SINGH SULLAR) Gulati JUDGE