2013 (1) TMI 694

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....e-General, Haryana, JUDGMENT:- The judgment of the court was delivered by HEMANT GUPTA J.-This order shall dispose of the present appeal filed under section 36 of the Haryana Value Added Tax Act, 2003 (for short, "the Act") arising out of order dated March 25, 2010 (annexure A4) passed by Haryana Tax Tribunal (for short, "the Tribunal"), whereby the assessee, the present ap....

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....ed goods under the Central Act. Therefore, the assessee would be liable to pay VAT as is applicable to goods which are not declared goods. Therefore, the assessee is liable to pay higher rate of VAT, i.e., 10 per cent in terms of the Act. Therefore, we do not find substantial question of law Nos. 1 and 2 arises for consideration in these appeals. The learned counsel for the appellant then argued ....