IN THE HIGH COURT FOR THE STATES OF PUNJAB AND HARYANA AT CHANDIGARH CWP No. 21470 of 2011 Date of decision: November 21, 2011. Faridabad Heena Manufacturers & Traders Association ... Petitioner v. State of Haryana ... Respondent(s) CORAM: HON'BLE MR. JUSTICE HEMANT GUPTA HON'BLE MR. JUSTICE G.S. SANDHAWALIA Present: Shri Kul Bhushan Sharma, Advocate, for the petitioner. Hemant Gupta , J. (Oral): The challenge in the present writ petition is to the Notification dated 29.12.2005 whereby Schedule 'C' appended to the Haryana Value Added Tax Act, 2003 was amended and Heena was made taxable when Sr. No.100-A was inserted. Argument of learned counsel for the petitioner is that Heena is an article which is used in religious ceremonies and is exempt from taxation in many other States and that Heena was also exempt from the sales tax in the State of Haryana in the year 1996. The question as to which article will attract tax and at what rate, is a legislative function. We do not find that the enactments of the other States or the fact that Heena was exempt from tax at one particular point of time, will act as estoppel against the State to amend the schedule so as to attract tax in the trading of Heena. In view of the said fact, we do not find any merit in the present petition and the same is accordingly dismissed. [ Hemant Gupta ] Judge [ G.S. Sandhawalia ] November 21, 2011. Judge kadyan