N.C.Jain, J.

1 This judgment of ours would dispose of Civil Writ Petition Nos. 1299, 8131, 9092 and 9148 of 1994 as common question of law has arisen in these petitions. Before noticing the question of law, it is necessary to have a brief look on the factual side. The counsel for the parties are agreed that the facts of the case be picked up from Civil Writ Petition No. 1299 of 1994, Emerald International Limited v. State of Punjab, etc. We would accordingly be taking into consideration the factual position as emerging from the aforementioned case only but it is necessary to observe at this stage that in one case, i.e., Civil Writ Petition No. 8131 of 1994, S.A.R. Springs Industries v. State of Haryana the provisions of Section 39(5) of the Haryana General Sales Tax Act (hereinafter referred to as "the Haryana Act") would also be noticed as this case arises out of the orders passed by the authorities under the Haryana Act.

2 The facts of the aforementioned case as they emerged from the orders of the Assessing Authority, Deputy Excise and Taxation Commissioner (hereinafter called "the appellate authority") and the Tribunal are that the sales tax including penalty and interes