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2015 (6) TMI 118 - HC - VAT and Sales TaxInvocation of extended period of limitation - Section 34 of the Haryana Value Added Tax Act, 2003 - Held that:- Had the present case involved the sale of goods to the said Nigams, it may have been a different matter, altogether. It was necessary for the Tribunal, however, to first decide the issue as to whether this case is similar to the other case for it is only in the event of that finding being in the affirmative that the revisional jurisdiction could have been invoked under the second proviso to Section 34. This issue, admittedly, has not been raised much less dealt with in the impugned order. We would have considered deciding this issue ourselves but for the fact that it was suggested that there may be certain other aspects regarding the constitution of these bodies that may also require consideration. - matter remanded back - Decided in favour of assessee.
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