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2015 (9) TMI 96 - PUNJAB AND HARYANA HIGH COURTBenefit of Input Credit Tax – During assessment Appellant could not appear and produce record so as to claim benefit of input credit – Issue was decided against appellant, on appeal, all documents were produced before appellate authority but appeal was dismissed on ground that no document could be produced in appeal – Held that:- it is contended by parties that issue raised in appeals is no longer res integra and stands concluded by decisions of this court in Vijay Cottex Ltd. v. State of Haryana [2013 (12) TMI 1447 - Punjab and Haryana High Court], wherein it has been held that dealer is entitled to produce form VATC-4 and tax invoices before assessing authority who shall verify same and pass fresh order, in accordance with law – In view of above, appeals disposed of in same terms as in Vijay Cottex Ltd. case – Decided in favour of Assesse.
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