IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH GSTR No.10 of 2000 DATE OF DECISION: March 19, 2010 M/S MARUTI UDYOG LIMITED, GURGAON ...PETITIONER VERSUS THE STATE OF HARYANA ...RESPONDENT CORAM: HON'BLE MR. JUSTICE ASHUTOSH MOHUNTA. HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR. PRESENT: MR. AMIT JHINGAN, ADVOCATE FOR THE PETITIONER. MR. GAGANDEEP SINGH WASU, DAG, HARYANA. ASHUTOSH MOHUNTA, J.(ORAL) The Sales Tax Tribunal-I Haryana (for short 'the Tribunal') has referred the following questions of law for adjudication by this Court:- “i) Whether in the facts and circumstances of the case, the assessing authority was within his jurisdiction while reassessing the case under section 31 of HGST Act 1973? ii) Whether in the fact and circumstances of the case, the supply of cement and steel constitutes sale to the contractors by the contractors/applicant?” Counsel for the petitioner-assessee submits he does not want to press for answer to the questions of law referred. In view of the statement made by the counsel for the assessee, the reference is returned unanswered. (ASHUTOSH MOHUNTA) JUDGE March 19, 2010 (MEHINDER SINGH SULLAR) Gulati JUDGE