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2015 (6) TMI 267 - HC - VAT and Sales TaxValidity of Tribunal's decision - Tribunal refrained from deciding the question on the basis that the ground had not been raised at all - Held that:- It was observed that the amended grounds were not on record. There was an inadvertent error. The amended grounds had been furnished to the department. The same were, however, annexed with the proceedings in the appeal filed under the Central Sales Tax Act, 1956 although they ought to have been annexed in the proceedings under the Haryana Value Added Tax Act, 2003. That was an error on the part of the department of the Tribunal itself. Even if it was not, it would make no difference. - Matter remanded back - Decided in favour of assessee.
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