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2015 (10) TMI 222 - HC - VAT and Sales Tax


Issues:
1. Refusal to give effect to the decision of the High Court
2. Justification of partial effect to the decision of the High Court
3. Permissibility of revision for A.Y. 2001-02
4. Request for recalculation of tax liability for year 1996-97 to 2001-02

Analysis:
1. The appellant filed an appeal under Section 36 of the Haryana Value Added Tax Act against the order of the Haryana Tax Tribunal, questioning the refusal to give effect to the High Court's decision. The Tribunal concluded that the plea for recalculation of notional tax liability for earlier years could not be accepted as it was not the subject matter of the present appeal. The Tribunal found that the appellant had accepted the tax rate on plastic granules for the relevant period before the Revisional Authority, and since the assessment orders for earlier years had attained finality, the plea for recalculation could not be entertained. The Tribunal's decision was upheld, stating that no substantial question of law arose for consideration in this appeal.

2. Regarding the partial effect of the High Court's decision, the Tribunal held that the appellant had not disputed the applicability of the tax rate on plastic granules for the relevant period before the Revisional Authority. The Tribunal emphasized that the judgment in Excise & Taxation Commissioner Vs. S.K. & Company could not be applied to transactions/assessments from much earlier periods not subject to the present appeal. Therefore, the plea for recalculation of notional tax liability for earlier years was dismissed, and the appeal was rejected.

3. The issue of the permissibility of revision for the assessment year 2001-02 arose in the context of the goods manufactured by the assessee being treated as general goods in earlier years. The Revisional Authority revised the order for the assessment year 2001-02 by applying a tax rate of 12% on plastic goods. However, the Revisional Authority refused to revise the orders of the earlier assessment years. The Tribunal upheld this decision, stating that the appellant had not raised the issue earlier, and the assessment orders for earlier years had become final, precluding the revision of tax liability for those years.

4. The appellant requested the recalculation of tax liability for the years 1996-97 to 2001-02, arguing that HDPE and LDPE granules should be taxed at 4% as plastic goods. However, the Tribunal found that the plea for recalculation of tax liability for earlier years was not within the scope of the present appeal, as the assessment year in question was 2001-02. The Tribunal dismissed the appeal, emphasizing that the appellant had accepted the tax rate for the relevant period before the Revisional Authority, and the plea for recalculation could not be entertained based on finality of earlier assessment orders.

 

 

 

 

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