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2015 (9) TMI 577 - PUNJAB AND HARYANA HIGH COURTBenefit of input tax credit – Whether dealer can file tax invoices and Forms VAT C-4 claiming benefit of input tax credit at appellate stage and in that eventuality liability of dealer is to be re-determined – Held that:- In view of observation made by current in M/s Vijay Cottex Limited, Panipat v. State of Haryana and others [2013 (12) TMI 1447 - Punjab and Haryana High Court] it has been held that dealer is entitled to produce Form VAT C-4 and tax invoices before assessing authority who shall verify same and pass fresh order, in accordance with law – Therefore appeal disposed of – Decided in favour of Appellant.
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