2013 (1) TMI 694

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..... red by HEMANT GUPTA J.- This order shall dispose of the present appeal filed under section 36 of the Haryana Value Added Tax Act, 2003 (for short, the Act ) arising out of order dated March 25, 2010 (annexure A4) passed by Haryana Tax Tribunal (for short, the Tribunal ), whereby the assessee, the present appellant, was found liable to pay VAT at 10 per cent as it failed to apply the correct .....

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..... goods which are not declared goods. Therefore, the assessee is liable to pay higher rate of VAT, i.e., 10 per cent in terms of the Act. Therefore, we do not find substantial question of law Nos. 1 and 2 arises for consideration in these appeals. The learned counsel for the appellant then argued that in fact the appellant is entitled to furnish form VAT D-1 to avail of the concessional rate of .....

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