2013 (4) TMI 687

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....vered by HEMANT GUPTA J.-The present appeal under section 36 of the Haryana Value Added Tax Act, 2003 (for short, "the Act") arises out of orders dated May 29, 2003 (A3) and order dated November 6, 2012 (A5) whereby the claim of the appellant for exemption from payment of tax on the strength of furnishing of form ST14A in terms of rule 28A(4) of the Haryana General Sales Tax Rules, 1975....

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....(P&H). The learned counsel for the appellant has vehemently argued that interms of rule 28A(4) of the Rules, the exempted successive dealers are exempted from levy of tax including tax on the inter-State sales from purchase or sell subject to furnishing of certificate in form ST14A only. Rules 28A(4) does not exclude inter-State sales from its operation. We do not find any merit in the said argum....