GSTR 8 of 2004 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. GSTR No. 8 of 2004 Date of decision 19 .3.2009 M/s Liberty Footwears ...Appellant Versus State of Haryana ... Respondent CORAM: HON'BLE MR. JUSTICE M.M. KUMAR HON'BLE MR. JUSTICE H.S. BHALLA Present: Mr.R.P.Sawhney, Sr. Advocate with Mr. Saurab Khurana ,Advocate for the appellant Mr. Sanjeev Kaushik, Addl. AG Hy. 1. Whether Reporters of local papers may be allowed to see the judgement ? 2. To be referred to the Reporter or not ? 3. Whether the judgement should be reported in the Digest ? M.M.KUMAR, J. The Sales Tax Tribunal, Haryana (for brevity 'the Tribunal') has dismissed the appeal of the dealer -assessee while deciding STA No. 140 of 1856-86 vide its order dated 5.1.1988 and the assessee- dealer had claimed that substantive questions of law would emerge from that order. Accordingly, he filed an application under Section 42 of the Haryana General Sales Taxes Act,1973.(for brevity 'the Tribunal'). The Tribunal vide its order dated 16.3.2004 has referred the following questions of law in case STM No. 251 of 1987-88 in respect of the assessee for the assessment year 1974-75: “i) Whether on the facts and circumstances of the case the applicant is an exporter ? ii)Whether the shipping documents showing the applicant as shipper and exporter is not a conclusive evidence of the GSTR 8 of 2004 2 applicant assessee being an exporter and the sales of the applicant are not in the course of export within the meaning of Section 5 of the Central Sales Act Act? Iii) Whether the applicant assessee is a seller qua STC or the foreign buyer? iv)Whether the applicant assessee is an agent or associate in the state Trading Corporation? And v) Whether the Tribunal is acting legally to hold the provisions of a statute as inapplicable of a statute under which the same authority is constituted?” It is conceded position that the aforesaid questions of law in the case of assessee itself came up for consideration before a Division Bench of this Court in the case of State of Haryana v. Liberty Footwear Company 2006(145 ) STC 532 and the same were answered in favour of the assessee and against the dealer. In view of the above, the questions of law raised in the instant petition for consideration of this Court are answered in favour of the assessee and against the dealer. (M.M.Kumar) Judge (H.S. Bhalla ) 19.3.2009 Judge Pkapoor