9911796707
TMI Blog2013 (5) TMI 771X X X X Extracts X X X X X X X X Extracts X X X X ..... a Value Added Tax, 2003 (for short 'the Act') is against the order dated 21.12.2009 passed by the Value Added Tax Tribunal, Haryana, Chandigarh (for short 'the Tribunal'). We find that the following substantial questions of law arises for consideration:- (i) Whether in the facts and circumstances of the case the opportunity to produce Declaration From D-1, should have been g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal before the Joint Excise and Taxation Commissioner (A) Ambala, which was dismissed vide order dated 03.06.2009 (A-2). It was held that the Nigam was controlled by the Government but still it did not make them Government Department to issue form C-3. During the proceedings, the appellant submitted one D-1 declaration form, which was issued by the Executive Engineer, DHBVNL for purchase of je ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry of Chandigarh and another (VATAP No.56 of 2008 decided on March 18,2009) has an occasion to consider the prayer made by an assessee-dealer where he could not produce the requisite Forms 'C' and 'D' at the time of assessment. Following the law laid down by this Court in Prestolite of India Limited v. State of Haryana[1988] 70 STC 198 the Division Bench of this Court allowed the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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