2015 (9) TMI 577

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.... respondent. JUDGMENT 1. This appeal has been preferred by the assessee under Section 36 of the Haryana Value Added Tax Act, 2003 (in short "the Act") against the order dated 19.8.2013 passed by the Haryana Tax Tribunal, Chandigarh (hereinafter referred to as "the Tribunal"), claiming the following substantial questions of law:- (i) Whether in the facts and circumstances of the case, the declar....

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....#39;C'. The assessing authority finalized the assessment vide order dated 7.3.2012 (Annexure A-1) and created a demand of Rs. 54,02,197/- because of short production of declaration Forms 'I' and 'C'. The time was also extended upto 31.5.2012 for submission of the declaration forms. The dealer produced the declaration forms during the time granted by the assessing authority. Acc....

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....d all the declaration forms, an appeal (Annexure A-6) was filed before the Tribunal. The Tribunal vide order dated 19.8.2013 (Annexure A-7) dismissed the appeal. Hence, the present appeal. 3. We have heard learned counsel for the parties and perused the record. 4. The primary question that arises in this appeal is whether the dealer can file tax invoices and Forms VAT C-4 claiming benefit of inp....