TMI Blog2015 (10) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... H COURT) relied upon by the learned counsel for the appellant was relating to various issues arising in the same assessment year and, thus, being on different fact situation is of no help to the assessee. - Decided against assessee. - VATAP No. 133 of 2013 (O&M) - - - Dated:- 23-9-2014 - MR. AJAY KUMAR MITTAL AND MR. FATEH DEEP SINGH, JJ. For The Appellant : Mr. Avneesh Jhingan, Advocate For The Respondent : Ms. Tanisha Peshawaria, DAG AJAY KUMAR MITTAL, J. 1. This appeal has been filed by the assessee under Section 36 of the Haryana Value Added Tax Act, 2003 (in short the Act ) against the order dated 15.4.2013 (Annexure A-5) passed by the Haryana Tax Tribunal, Chandigarh (hereinafter referred to as the Tribunal ) i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment years 1996 and 1997 onwards and the assessments were framed by treating the plastic granules as general goods and taxing the same @ 10%. The assessing authority vide order dated 11.4.2005 (Annexure A-1) finalized the assessment in the present case for the assessment year 2001-02 taxing the goods manufactured at the rate of 10%. Vide notification dated 29.3.1996, Entry 35B was inserted w.e.f. 1.11.1996 and plastic goods were made taxable @ 4% which was enhanced from 4% to 8% vide notification dated 6.1.1999. Thereafter, vide notification dated 4.3.2000 Entry 86 was introduced by increasing rate of tax on plastic goods from 8% to 12%. This Court vide order dated 17.3.2009 (Annexure A-2) passed in GSTR No. 8 of 2003 held that HDPE and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in M/s Punjab State Electricity Board, Patiala v. The State of Punjab, STI 1982 PB HN High Courts 69 to contend that even if proceedings are initiated suo motu in respect of a particular matter only, the other questions even if they are from the side of opposite party touching the legality and propriety of the order of the proceedings of the subordinate authority can also be gone into. 4. On the other hand, learned State counsel supported the order passed by the Tribunal. 5. After hearing learned counsel for the parties, we do not find any merit in the appeal. The Tribunal on appreciation of evidence had come to the conclusion that the plea of the assessee for recalculation of notional tax liability for the years 1997-98 and 1999-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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