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    <title>2015 (9) TMI 96 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The High Court dismissed the appellant-assessee&#039;s appeals against orders for the assessment year 2006-07, emphasizing the dealer&#039;s entitlement to produce form VATC-4 and tax invoices at the appellate stage for verification by the assessing authority. Citing precedents, the court upheld the appellant&#039;s right to claim input tax credit during appellate proceedings, leading to a reassessment of the dealer&#039;s liability. The judgment underscored the significance of adhering to legal procedures and ensuring fair assessment practices in tax matters.</description>
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    <pubDate>Fri, 07 Mar 2014 00:00:00 +0530</pubDate>
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      <description>The High Court dismissed the appellant-assessee&#039;s appeals against orders for the assessment year 2006-07, emphasizing the dealer&#039;s entitlement to produce form VATC-4 and tax invoices at the appellate stage for verification by the assessing authority. Citing precedents, the court upheld the appellant&#039;s right to claim input tax credit during appellate proceedings, leading to a reassessment of the dealer&#039;s liability. The judgment underscored the significance of adhering to legal procedures and ensuring fair assessment practices in tax matters.</description>
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      <pubDate>Fri, 07 Mar 2014 00:00:00 +0530</pubDate>
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