2013 (1) TMI 709

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....al Advocate-General, Haryana, JUDGMENT :- The judgment of the court was delivered by HEMANT GUPTA J.-The Revenue is in appeal under section 36 of the Haryana Value Added Tax Act, 2003 raising the following substantial questions of law: "(i) Whether, on facts and in circumstances of the case, the learned Tribunal is justified in ignoring the effect of new entry 55 in Schedule C instead ....

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....l is justified in substituting its own views for the views of the State Government in fiscal matters? (v) Whether, on facts and in circumstances of the case, the reliance on Porritts & Spencer (Asia) Ltd. v. State of Haryana judgment of the honourable Supreme Court [1978] 42 STC 433 (SC) is misplaced as the said judgment dealt with an entirely different issue?" The said questions of law are ....

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....goods mentioned in Schedule C attract VAT at the rate of four per cent. The State Government examined the entry and clarified as under: "It is seen clearly that shoes made of upper and lower where upper is separately made and lower (sole) is separately made by injection moulding though joined with the upper, as claimed, at the time of moulding of sole, are entirely of a class quite different....

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....nction is that in the amended entry, it is clarified that moulded plastic footwears, whether of single mould or more than one mould shall attract VAT being not exempted whereas in the unamended entry, there is no reference to single or multiple moulds. In the absence of any exclusion in the original entry, the moulded plastic footwears will include single or multiple moulds. Therefore, the find....