2013 (5) TMI 771

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l Advocate-General, Haryana, for the respondent. JUDGMENT This appeal under Section 36 of the Haryana Value Added Tax, 2003 (for short 'the Act') is against the order dated 21.12.2009 passed by the Value Added Tax Tribunal, Haryana, Chandigarh (for short 'the Tribunal'). We find that the following substantial questions of law arises for consideration:-     (....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of 20,90,282 was thus, created vide order dated 09.03.2009 (A-1). 3. Feeling aggrieved against the said order, the appellant filed an appeal before the Joint Excise and Taxation Commissioner (A) Ambala, which was dismissed vide order dated 03.06.2009 (A-2). It was held that the Nigam was controlled by the Government but still it did not make them Government Department to issue form C-3. During ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....urt held as under (Pages 135 and 136 in 64 VST):-     "A Division Bench of this Court in Deepak Radios Pvt. Ltd. v. The Union Territory of Chandigarh and another (VATAP No.56 of 2008 decided on March 18,2009) has an occasion to consider the prayer made by an assessee-dealer where he could not produce the requisite Forms 'C' and 'D' at the time of assessment. Follo....