2016 (1) TMI 1045

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....eal No.76 of 2014 has been preferred by the assesseeappellant under Section 36 of the Haryana Value Added Tax Act, 2003 (in short, "the HVAT Act") against the order dated 28.2.2013, Annexure A.4 passed by the Haryana Tax Tribunal at Chandigarh (in short, "the Tribunal") in STA No.892 of 2010-11 dated 28.2.2013, claiming following substantial questions of law:- i) Whether in the facts and circumstances of the case, the disposal of appeal by the Tribunal in terms of its earlier order in which the issue involved was distinct is sustainable in law? ii)Whether in the facts and circumstances of the case, the present appeal could have been disposed of in lieu of the decision of STA 180 of 2005-06 inspite of the fact that no addit....

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....reated under the HVAT Act and Rs. 7,81,665/- under the CST Act. Aggrieved by the order, the appeals were filed before the first appellate authority by the assessees in both the cases. Vide order dated 4.1.2011, Annexure A.2, the appeals were dismissed. The assessees went in appeals before the Tribunal. Vide order dated 28.2.2013, Annexure A.4, the Tribunal disposed of the appeals in terms of its earlier decision dated 10.9.2012 in STA No.180 of 2005-06 (M/s Northern India Textile Processors Association, Faridabad vs. State of Haryana). In that case, challenge was made to clarification dated 14.1.2005 issued by the Government of Haryana. In the said case, gray cloth was washed, bleached, dyed and printed on job work basis. Since additional e....