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2015 (10) TMI 1049 - HC - VAT and Sales TaxClassification - Whether in the facts and circumstances of the present case, HDPE/PP Woven Fabric is Artificial Silk and, therefore, falls within the ambit of Entry 51 of Schedule B of the Act - Held that - HDPE woven fabric falls within entry 51 of Schedule B of Haryana VAT Act, 2003 and is exempted from payment of tax - Parties are ad idem that the issue raised in these appeals is no longer res integra and stands concluded by the decision of the Division Bench of this Court in A.R. Plastic Pvt. Ltd., Gurgaon Road, Jhajjar v. State of Haryana and others 2015 (10) TMI 210 - PUNJAB & HARYANA HIGH COURT - Appeal disposed of.
Issues:
1. Delay in refiling and filing the appeal. 2. Interpretation of the Haryana Value Added Tax Act, 2003 regarding HDPE/PP Woven Fabric. 3. Tax liability on the sale of HDPE Fabric. 4. Applicability of interest charges in the present case. Issue 1: Delay in refiling and filing the appeal The High Court condoned a delay of 92 days in refiling and 754 days in filing the appeal after hearing the counsel for both parties. The Court disposed of the relevant CMs accordingly. Issue 2: Interpretation of the Haryana Value Added Tax Act, 2003 regarding HDPE/PP Woven Fabric The appeal was filed under Section 36 of the Haryana Value Added Tax Act, 2003 against the order of the Haryana Tax Tribunal. The substantial questions of law raised included whether HDPE/PP Woven Fabric falls under 'Artificial Silk' as per the Act and related provisions. The Court referred to a previous decision to conclude that HDPE woven fabric falls within a specific entry of the Act and is exempted from tax. Issue 3: Tax liability on the sale of HDPE Fabric The appellant, engaged in manufacturing HDPE/PP Bags, declared the sale of HDPE fabric as tax-free under a specific entry of the Act. However, the Assessing Officer taxed the sales of HDPE Fabric, leading to an appeal process that ultimately ended with the High Court's decision based on the interpretation of relevant provisions. Issue 4: Applicability of interest charges in the present case The Tribunal's order included charging interest along with the tax liability. The Court examined the legality of charging and upholding interest in the present circumstances, which was a point of contention in the appeal. The decision in this regard was based on the overall interpretation of the law and the specific facts of the case. Overall, the judgment addressed various legal issues related to the interpretation of tax laws, tax liability, and interest charges in the context of the specific case involving the sale of HDPE Fabric under the Haryana Value Added Tax Act, 2003. The Court's decision provided clarity on the tax treatment of HDPE woven fabric and resolved the dispute in line with relevant legal provisions and precedents.
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