2013 (2) TMI 647

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....nts : Saurabh Mohunta, Deputy Advocate-General, Haryana, The judgment of the court was delivered by MS. RITU BAHRI J.-C.M. No. 643-CII of 2012 There is a delay of 21 days in filing the present appeal. For the reasons stated in the application, the delay of 21 days in filing the appeal is condoned. C.M. disposed of. VATAP No. 2 of 2012 This appeal under section 36 of the Haryan....

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....ealer had claimed branch transfers outside State of Rs. 72,61,876.70. In the absence of form F this order was treated as sale without C forms and was taxed at 12.5 per cent. The orders passed by the Assessing Authority have been affirmed by the Joint Excise and Taxation Commissioner (Appeals), Rohtak, vide order dated July 2, 2010 (annexure A2) and by the Haryana Tax Tribunal vide order dated M....

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....eness of the documents/forms in question and pass an appropriate order. It was made clear that if the documents were found to be fabricated then the Assessing Authority could saddle the dealer-assessee with penalty as per provision of the Act. Deepak Radios' case [2009] 23 VST 42 (P&H) is a case dealing with the Punjab Value Added Tax Act. Applying the ratio of the above judgment to the fac....