TaxTMI 
TaxTMI 
2016 (2) TMI 963
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....AL 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 Haryana Tax Tribunal, Chandigarh (in short....
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....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 furnace for heating involved in processing of me....
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....ribunal 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 the revenue. 3. We have heard learned counse....
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.... 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 the assessee, the revisional order regarding disallowance of input t....