2020 (3) TMI 994

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..... J. 1. The Appellant-Partnership firm through instant Appeal under Section 36 of Haryana Value Added Tax Act, 2003 (for short 'VAT Act') is seeking quashing of order dated 3.4.2019 passed by VAT Tribunal which has dismissed appeal of the Appellant. 2. The Appellant is engaged in manufacturing, sale and purchase of building material i.e. Rori, Bajri, Sand etc. The Appellant as required un .....

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..... 61 VST 445 (Cal) single declaration form may cover transactions made during more than one month and there is nothing in Rules which can be construed to vitiate a declaration form only on the ground that it covers transactions exceeding a period of one month. Thus, C Form submitted for the whole year 2008-09 cannot be rejected on the ground that it covers more than one quarter of the year. 4. Trib .....

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..... transactions of a single quarter and in absence of that provision, a separate C form would be required for each transaction. Similar provision of first proviso to rule 12(5) of the Rules has already been interpreted by the Tribunal vide order dated 28.02.2019 in appeal STA 209 of 2017-18 M/s Sunil Kumar Vakil Kumar, Tohana V/s State of Haryana in favour of the State. In that case, judgment of Calc .....

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..... the case of M/s Sunil Kumar Vakil Kumar (supra). The appeal, therefore, deserves to be dismissed. However, keeping in view all the facts and circumstances of the case, we are of the considered opinion that the Authorities below should have given another opportunity to the assessee to furnish separate C forms for the transactions of the remaining three quarters, as also now prayed for by counsel .....

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..... orm for the entire year. Tribunal has considered judgment of Calcutta High Court in the case of Cipla Ltd. (Supra) which is basis of present appeal. Calcutta High Court has dealt with question of form 'F' whereas present matter relates to form 'C' and provisions relating to both forms are not identical, thus we do not find any perversity in the findings recorded by Tribunal and acc .....

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