2012 (8) TMI 869

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.... Saneta The judgment of the court was delivered by AJAY KUMAR MITTAL J.-This order shall dispose of three appeals bearing VATAP Nos. 54 to 56 of 2012 as identical issues are involved therein. For brevity, the facts are taken from VATAP No. 54 of 2012. 2. This appeal has been filed by the Revenue under section 36 of the Haryana Value Added Tax Act, 2003 (in short, "the Act") against the or....

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....ate fruit/veg tomato catchup/sauce/other sauces/vinegar and squashes being products of village industries. The appellant vide application dated August 2, 2002 (annexure P2) applied to the assessing authority for the grant of exemption certificate from the payment of sales tax under the Haryana General Sales Tax Act, 1973 (in short, "the State Act"). The assessing authority vide orders dated March ....

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....07 (annexure P5) dismissed all the appeals filed by the appellant as the Taxation Inspector who was representing the Department had reported that the appellant had deposited only Rs. 28,656 on October 18, 2006 and had defaulted thereafter. Even surety bond had also not been furnished. Against the order dated August 27, 2007 of the appellate authority, the appellant filed appeals before the Tribuna....

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....stalments vide order dated September 19, 2006 whereas according to the learned counsel, the amount was deposited in 2010. The appellant had not sought any extension of time for depositing the amount. Once that was so, there was a delay of more than four years which has not been explained by the learned counsel. In such a situation, it could not be said that the delay in depositing the amount for h....