ADVANCE BRICKS COMPANY vs ASSESSING AUTHORITY, ROHTAK & ANR.

The Supreme Court held that the notification dated May 5, 1973, issued under Section 18 of the Haryana General Sales Tax Act, 1973, applies to sun-dried bricks, classifying them as goods subject to sales tax. The Court established that sun-dried bricks are an intermediate stage of bricks and should be taxed upon their sale after further processing. The appellant is entitled to a set-off of the sales tax paid on the purchase of sun-dried bricks against the sales tax on the sale of burnt bricks, ensuring no undue liability arises for the dealer while protecting state revenue.