https://www.taxtmi.com/caselaws?id=167705 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. en-us Thu, 17 Jan 2013 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167705 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. Case-Laws VAT and Sales Tax Thu, 17 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167705