IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No.2046 of 1991 Date of decision: 16.12.2008 M/s Hemla Embroidery Mills (Private Limited. -----Petitioner Vs. The State of Haryana and another. -----Respondents CORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOEL HON'BLE MR JUSTICE L.N. MITTAL Present:- Mr. R.P. Sawhney, Sr. Advocate with Mr. Kishan Singh, Advocate for the petitioner. Mr. Sanjeev Kaushik, Addl.A.G., Haryana. ----- ORDER: This petition was filed to strike down clause (ii) of Section 2 (1) of the Haryana General Sales Tax Act, 1973 and impugned order Annexure P-2 dated 26.9.1990 passed by the Deputy Excise and Taxation Commissioner acting as revisional authority under the said Act. Learned counsel for the parties point out that this petition was ordered to be listed for hearing after decision in C.W.P. No.10277 of 1989. It is also pointed out that the said writ petition has since been decided by a Full Bench of this Court on January 22, 1993 being M/s C.W.P. No.2046 of 1991 East India Cotton Manufacturing Company Limited v. State of Haryana 1993 P&H Taxes 294 (FB)=90 STC 221. Learned counsel for the petitioner submits that the impugned order Annexure P-2 cannot stand in view of judgment of the Full Bench. We do not express any opinion on this aspect and permit the petitioner to make an application for rectification before the revisional authority. If such an application is filed within two months from today, the same may be decided on merits in accordance with law. The petition is disposed of in terms of judgment of Full Bench. Dasti on payment. ( ADARSH KUMAR GOEL ) JUDGE December 16, 2008 ( L. N. MITTAL ) ashwani JUDGE 2