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2013 (12) TMI 1447 - PUNJAB AND HARYANA HIGH COURTDenial of input tax credit - failed to produce form VATC4 before the Assessing Authority - Held that:- 46 affidavits were submitted by the petitioner and an opportunity was given to the State counsel to verify the correctness and authenticity of the same. - State counsel submits that the genuineness of the 46 affidavits and form C4 regarding the input-tax credit have been verified by the Department and the same are found to be genuine. - respondent No. 4 directed to re-determine the tax liability by taking into consideration form C4, which has been produced by the petitioner and pass a fresh order, in accordance with law - Decided in favour of assessee.
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