TMI Blog2015 (10) TMI 775X X X X Extracts X X X X X X X X Extracts X X X X ..... l for the parties in respect of the issues raised in accordance with law. - order dated June 14, 2012, annexure A-4 passed by the Tribunal is set aside. - Matter remanded back - Decided in favour of assessee. - VAT Appeal Nos. 15, VAT Appeal Nos. 16, VAT Appeal Nos. 40 of 2013 (O&M) decided on May 06,2014 - - - Dated:- 6-5-2014 - AJAY KUMAR MITTAL AND JASPAL SINGH JJ. Sandeep Goyal for the appellant. Ms. Tanisha Peshawaria, Deputy Advocate-General, Haryana, for the respondents. JUDGMENT CM No. 2955 CII of 2013-The delay in filing the appeal is condoned. CM stands disposed of. VAT AP No. 15 of 2013 2. This order shall dispose of VAT Appeal Nos. 15, 16 and 40 of 2013 as according to the learned counsel for the pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng, manufacturing, construction, testing, commissioning and servicing of wide range of products and services for the core sections of economy, i.e., power, transmission, industry, transportation, renewable energy, oil and gas and defence. During the assessment year 2003-04, the assessee was engaged in the business of power house erection in the State of Haryana. It executed a contract for Haryana Power Generation Corporation Limited, Panipat. It filed its returns in accordance with law and assessment was framed under section 15(3) of the Act. The assessing authority passed the order dated March 12, 2007, annexure A1 and calculated excess tax of ₹ 6,11,83,911 which was required to be refunded to the appellant-company. At the time of pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed the record. 6. The learned counsel for the assessee submitted that the Act came into operation on April 1, 2003 whereas notification was issued by the State Government on March 31, 2003 whereby under sub-section (2) of section 34 of the Act, power had been conferred on various authorities to exercise revisional jurisdiction. According to the learned counsel, once the Act came into operation with effect from April 1, 2003, no valid notification could have been issued on March 31, 2003. Relying upon sub-sections (6) and (9) of section 36 of the Act, it was argued that though this point was not raised before the Tribunal but the same arises in the appeal and therefore the same can be urged before this court. Reliance was placed on order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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