2015 (10) TMI 1049

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pose of a bunch of three appeals bearing VATAP Nos. 95, 98 and 99 of 2014 as according to the learned counsel for the parties issues involved herein are identical. For brevity, the facts are being extracted from VATAP No. 95 of 2014. 2. This appeal has been filed by the assessee under Section 36 of the Haryana Value Added Tax Act, 2003 (hereinafter referred to as "the Act") against the order dated 3.10.2011 (Annexure A-3) passed by the Haryana Tax Tribunal, Chandigarh (in short "the Tribunal") in STA No. 829 of 2010-11, claiming the following substantial questions of law:- (i) Whether in the facts and circumstances of the present case, HDPE/PP Woven Fabric is 'Artificial Silk' and therefore falls within the ambit of Entry 51 o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....P Bag. It had been purchasing high-density polyethylene Fabric for making bags for selling the same. The assessee filed its return for the assessment year 2006-07 declaring the sale of HDPE fabric as tax free falling within Entry 51 to Schedule B appended to the Act. The Assessing Officer vide assessment order dated 30.3.2010 (Annexure A-1) taxed the sales of HDPE Fabric and created demand and charged interest. Tax was levied @ 12.5%. Feeling aggrieved, the assessee filed an appeal before the Joint Excise and Taxation Commissioner (Appeal) who vide order dated 13.12.2000 (Annexure A-2) partly allowed the appeal by taxing HDPE Woven Fabric @ 4% and recalculated the interest accordingly. Still not satisfied, the assessee filed an appeal befor....