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2023 (2) TMI 886 - HC - VAT and Sales TaxJurisdiction - Grant of refund of the excess amount of tax paid by the appellant as determined by the Assessing Authority - whether the Commissioner had jurisdiction under Rule 36 of the Haryana General Sales Tax Rules read with Section 43 of the Haryana General Sales Tax Act to reject the refund and to go into the merits of the assessment framed by the Assessing Authority? HELD THAT:- The issue culled out hereinabove is no longer res integra. A Division Bench of this Court in RAGHBAR DASS HUKAM CHAND & CO. & JAI BHARAT GUM & CHEMICAL LTD. & SHIV SHAKTI RICE MILLS & BHARAT INDUSTRIAL ENTERPRISES LTD. VERSUS STATE OF HARYANA AND OTHERS [2009 (5) TMI 869 - PUNJAB AND HARYANA HIGH COURT] had precisely dealt with the question of law i.e. whether the higher authorities in the hierarchy of Sales Tax Department, Haryana in the garb of exercising power of granting sanction under Rule 36 of Haryana General Sales Tax Rules to the refund orders passed by the Assessing Officer, could set aside such order of assessment? View taken was that irrespective of merits of the case the refund has to follow order of the Assessing Authority and in proceedings for determining refund, only question was of quantification of refund. The impugned order passed by the Haryana Tax Tribunal dated 01.07.2005 (Annexure A-7) cannot sustain. The appellant-company consequently would be entitled to the refund in the light of the assessment order dated 11.02.2003 (Annexure A-1) pertaining to the assessment year 1998-99. Appeal allowed.
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