Judgment

SABYASACHI MUKHARJI, J.:- Except Civil Appeals Nos. 41620-63 of 1988, in these appeals along with the special leave petitions and the writ petition, we are concerned with Sections 9(1) and 24(3) as well as the penalty proceedings initiated under Section 50 of the Haryana General Sales Tax Act, 1974 (hereinafter referred to as the Act). So far as Civil Appeals Nos. 4162-63 of the 1988 are concerned, these involve the scope, effect and validity of Section 13AA of the Bombay Sales Tax Act, 1959 (hereinafter referred to as the Bombay Act) as introduced by the Maharashtra Act No. XXVIII of 1982. It will, therefore, be desirable first to deal with the question of the Act, and then with the provisions of the Bombay Act as mentioned hereinbefore.

2. The appellant/ petitioner - Goodyear India Ltd., was engaged at all relevant times, inter alia, in the manufacture and sale of automobile tyres and tubes. It manufactured the said tyres and tubes at its factory at Ballabhagarh in the district of Faridabad in the State of Haryana. For the said manufacturing activity the appellant had, from time to time to purchase various kinds of raw materials both within the State and outside the State.