Declared goods classification and new appellate factual pleas were rejected, confirming tax at the non-declared goods rate.

Dryer felts were held not to be declared goods during the relevant assessment years, so VAT was chargeable at the rate applicable to non-declared goods under the Haryana Value Added Tax Act, 2003, rather than at the concessional rate claimed. The attempt to raise, for the first time in appeal, a plea of entitlement to furnish Form VAT D-1 was rejected because a factual contention not urged before the revisional authority or the Tribunal cannot ordinarily be introduced at the appellate stage. The challenge accordingly failed, and no substantial question of law was found to justify interference.

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Issues: (i) Whether dryer felts were declared goods during the relevant assessment years so as to attract VAT at 4% instead of 10%; (ii) Whether the appellant could be permitted to raise, for the first time in appeal, the plea regarding entitlement to furnish Form VAT D-1 for the concessional rate.

Issue (i): Whether dryer felts were declared goods during the relevant assessment years so as to attract VAT at 4% instead of 10%.

Analysis: The applicable rate depended on the character of the goods in the relevant assessment years under the Central Sales Tax Act, 1956. The goods in question were not declared goods during those years, and tax was therefore payable at the rate applicable to non-declared goods under the Haryana Value Added Tax Act, 2003.

Conclusion: The issue was decided against the assessee and in favour of the Revenue.

Issue (ii): Whether the appellant could be permitted to raise, for the first time in appeal, the plea regarding entitlement to furnish Form VAT D-1 for the concessional rate.

Analysis: The plea had not been raised before the revisional authority or the Tribunal and was sought to be introduced only at the appellate stage. A question of fact not urged before the statutory authorities cannot be permitted to be raised for the first time in the appeal.

Conclusion: The issue was decided against the assessee and in favour of the Revenue.

Final Conclusion: No substantial question of law arose for interference, and the appellate challenge failed.

Ratio Decidendi: Goods not declared as such during the relevant assessment year are taxable at the rate applicable to non-declared goods, and a new factual plea not raised before the statutory authorities cannot ordinarily be entertained for the first time in appeal.

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