2019 (1) TMI 125 - SCH - VAT and Sales Tax

Scope of deferred tax within the meaning of Section 61(2)(d)(iii) of the Haryana Value Added Tax Act 2003 read with Rule 69 of Haryana Value Added Tax Rules 2003 - Held that - Even when the issue is pending in some other cases it is not necessary to entertain these petitions because of very low tax effect - SLP dismissed.

Summary

The Supreme Court dismissed the Special Leave Petitions due to low tax effect, leaving the question of law open. Delay was condoned, and pending applications were disposed of.