STC No.4 of 2009 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH STC No.4 of 2009 DATE OF DECISION: March 23, 2010 M/S SUPERIOR INDUSTRIES LTD. ...PETITIONER VERSUS STATE OF HARYANA ...RESPONDENT CORAM: HON'BLE MR. JUSTICE ASHUTOSH MOHUNTA. HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR. PRESENT: MR. AVNEESH JHINGAN, ADVOCATE FOR THE PETITIONER. MR. GAGANDEEP SINGH WASU, DAG, HARYANA. ASHUTOSH MOHUNTA, J.(ORAL) C.M. No.29487-CII of 2009 There is a delay of 674 days in refiling this petition under Section 42(2) of the Haryana General Sales Tax Act. For the reasons mentioned in the application, the delay is condoned. STC No.4 of 2009 This petition has been filed unde Section 42(2) of the Haryana General Sales Tax Act, 1973 for direction to the Tribunal to draw a statement of case and to refer the questions of law arising out of the order of the Tribunal dated 21.2.2006, to the High Court for decision. After going through the petition and hearing the counsel for the petitioner, we are of the considered opinion that the following questions of law arise for determination by this Court:- STC No.4 of 2009 -2- “1. Whether Purchase of barley used in manufacture of Beer is liable to tax under Section 6 when the Beer falls in Entry 24-A of Schedule B and Entry 2 of Schedule C of the Haryana General Sales Tax Act, 1973? 2. Whether purchase of barley used in the manufacture of Beer is liable to tax under Section 6 when element of sales tax leviable on Beer has been merged with the State Excise Duty paid on Beer? 3. Whether proviso to Section 6(1)(c) gives immunity from payment of purchase tax on barley when used in the manufacture of Beer when the applicant is held to dealing in Schedule B goods?” In view of the above, this petition is allowed with a direction to the Tribunal that a statement of cases be drawn and the questions of law mentioned above be referred to the High Court. (ASHUTOSH MOHUNTA) JUDGE March 23, 2010 (MEHINDER SINGH SULLAR) Gulati JUDGE