2016 (2) TMI 963

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.... Sales Tax<br>MR. AJAY KUMAR MITTAL AND MRS. RAJ RAHUL GARG (J) Ms. Mamta Singla Talwar, DAG, Haryana Mr. Avneesh Jhingan, Advocate for the respondents. Ajay Kumar Mittal, J. 1. This appeal has been preferred by the appellant-assessee under section 36(1) of the Haryana Value Added Tax Act, 2003 (in short, "the HVAT Act") against the order dated 11.4.2012, Annexure A.3 passed by the Har....

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....ll bar of metal for further processing) or old railway line i.e. iron and steel which is first cut into size, heated in a furnace at a high temperature, rolled to make a plate and then cut in the shape of a disc. Finally, the product is painted or powder-coated for marketing and longevity. The respondent company purchased petroleum products i.e. furnace oil worth Rs. 2,91,17,607/- for use in furna....

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.... order dated 11.4.2012, Annexure A.3, the Tribunal accepted the appeal and set aside the order of the revisional authority. According to the appellant, the revisional authority revised the assessment order of the assessing authority for the assessment year 2005-06 and the Tribunal vide order dated 11.4.2012, Annexure A.4 remanded the case to the revisional authority. Hence the instant appeal by th....

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....rchased inside the State and used in manufacture whether as fuel or otherwise. The record however shows that the petroleum products had been purchased inside the State at concessional rate of tax. There is no finding to the effect that the furnace oil was used as fuel by the company. In the absence of any clear finding recorded by the revisional authority that the furnace oil was used as fuel by t....