2015 (9) TMI 208

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....13. This appeal has been preferred by the appellant under section 36 of the Haryana Value Added Tax Act, 2003 (in short, "the Act") against the order dated November 9, 2012 passed by the Haryana Tax Tribunal, Chandigarh (hereinafter referred to as "the Tribunal") in STA No. 605 of 2010-11, claiming the following substantial questions of law: "(i) Whether, in the facts and circumstances of the present case, the learned Tribunal was justified in including incidental charges such as dami, dalali and mandi in the gross turnover ? (ii) Whether, in the facts and circumstances of present case, inter est is leviable from the date of assessment order in question or from the date of assessment order by which the Assessing Authority has taxed....

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....sessee furnished a bank guarantee amounting to Rs. 79,73,847 which was encashed by the Revenue vide letter dated April 3, 2002. The said writ petition was dismissed as withdrawn with liberty to file an appeal before the Tribunal. Thereafter, the assessee filed an appeal before the Tribunal. The Tribunal remanded the matter to the assessing authority for framing fresh assessment. The Tribunal also held that the original assess ment framed was not barred by limitation. In pursuance of the order of the Tribunal, the assessing authority framed the assessment vide order dated September 10, 2009 (annexure A1) and levied interest amounting to Rs. 20,96,440. Feeling aggrieved, the assessee filed an appeal before the JETC (A). The JETC(A) vide order....

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....; [2010] 35 PHT 40 (P&H), wherein identical issue has been decided in favour of the State. In the said case, it was held as under (page 54 in 30 VST): ". . . after the agricultural produce has been purchased by the dealer in inter se bidding then for taking its delivery it has to incur certain expenditure, which are either on or before the delivery. The provision is illustrative with regard to the aggregate of the amounts of purchases and parts of purchases actually made by any dealer. There fore, it would include the price of bag, labour charges, stitching charges, price of jute thread, dammi and carriage, etc. In that regard, the contention of the learned State counsel deserves to be accepted that there is no delivery taken before weig....