Concessional tax claim based on Form D-1 allowed to be reconsidered on remand for fresh assessment

A dealer seeking concessional tax treatment was allowed to produce Form D-1 for consideration, since the court applied the principle that where the requisite declaration forms were not produced at assessment, the matter may be remitted for verification of genuineness and admissibility. The assessment, appellate and tribunal orders were set aside and the Assessing Authority was directed to decide the matter afresh in accordance with law, leaving the claim to be examined on merits.

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Issues: Whether the dealer should be permitted to produce Form D-1 to claim concessional tax treatment, and whether the assessment and appellate orders deserved to be set aside with a fresh decision by the Assessing Authority.

Analysis: The appeal arose under section 36 of the Haryana Value Added Tax Act, 2003. The dispute centred on the dealer's claim for concessional tax on the basis of Form D-1, which had not been produced at the earlier stage. The Court followed the earlier decision holding that where requisite forms were not produced during assessment, the matter could be remitted so that the Assessing Authority could examine the genuineness and admissibility of the documents and then pass an appropriate order in accordance with law.

Conclusion: The dealer was entitled to have Form D-1 considered, and the assessment, appellate, and tribunal orders were set aside with a direction to decide the matter afresh; the issue was answered in favour of the dealer and against the Department.

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