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M/s Mahindra & Mahindra Ltd. Versus State of Haryana

2015 (6) TMI 118 - PUNJAB & HARYANA HIGH COURT

Invocation of extended period of limitation - Section 34 of the Haryana Value Added Tax Act, 2003 - Held that:- Had the present case involved the sale of goods to the said Nigams, it may have been a different matter, altogether. It was necessary for the Tribunal, however, to first decide the issue as to whether this case is similar to the other case for it is only in the event of that finding being in the affirmative that the revisional jurisdiction could have been invoked under the second provi .....

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gan, Adv For the Respondent : Ms Mamta Singla Talwar, AAG, Haryana JUDGMENT S. J. Vazifdar, Acting Chief Justice (Oral): 1. This is an appeal against the order of the Haryana Value Added Tax Appellate Tribunal, Haryana (for short, the 'Tribunal') dated 31.10.2013 (Annexure A-6), dismissing the appeal filed against the order of the revisional authority, dismissing the preliminary issue raised before the Deputy Excise & Taxation Commissioner-cum-Revisional Authority, Karnal, that the r .....

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nd the matter to the Tribunal, for a fresh decision, especially on the issue, which we will shortly indicate. 3. Section 34 of the Act reads as under: "34. (1) The Commissioner may, on his own motion, call for the record of any case pending before, or disposed of by, any taxing authority for the purposes of satisfying himself as to the legality or to the propriety of any proceeding or of any order made therein which is prejudicial to the interests of the State and may, after giving the pers .....

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the copy of such order to the assessee except where the order is revised as a result of retrospective change in law or on the basis of a decision of the Tribunal in a similar case or on the basis of law declared by the High Court or the Supreme Court. (2) The State Government may, by notification in the Official Gazette, confer on any officer not below the rank of Deputy Excise and Taxation Commissioner, the power of the Commissioner under subsection (1) to be exercised subject to such exceptio .....

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, on 05.02.2008. Another matter was being dealt with by the Tribunal, namely, STA No.407 of 2009-10, in the appellant's case. It was held that the appellant's claim for concession with respect of the goods sold to the Haryana Vidyut Parsaran Nigam Ltd.(HVPNL) and Uttar Haryana Bijli Vitran Nigam Ltd.(UHBVNL), was illegal. That case was decided by an order of the Tribunal dated 11.12.2009. The Tribunal held that the Nigams are not Government departments and therefore, the appellant was no .....

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