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TMI Blog2015 (9) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... missed on ground that no document could be produced in appeal – Held that:- it is contended by parties that issue raised in appeals is no longer res integra and stands concluded by decisions of this court in Vijay Cottex Ltd. v. State of Haryana [2013 (12) TMI 1447 - Punjab and Haryana High Court], wherein it has been held that dealer is entitled to produce form VATC-4 and tax invoices before asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the orders dated March 15, 2010, March 28, 2012 and February 6, 2013, annexures A1, A2 and A4, respectively, passed by the authorities below for the assessment year 2006-07, claiming the substantial questions of law reproduced in para 21 of the appeal. 4. Briefly, the facts necessary for adjudicating the controversy involved as narrated in the appeal, may be noticed. The appellant is engaged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e was decided against the appellant. On appeal, all the documents were produced before the appellate authority by the appellant but the appeal was dismissed vide order dated March 28, 2012, annexure A2, on the ground that no document could be produced in appeal. Aggrieved by the order, the appellant filed appeal before the Haryana Tax Tribunal, Chandigarh (in short, the Tribunal ). Vide order dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of Haryana [2014] 71 VST 199 (P H), decided on December 19, 2013, where in it has been held that the dealer is entitled to produce form VATC-4 and tax invoices before the assessing authority who shall verify the same and pass a fresh order, in accordance with law. 8. In view of the above, the present appeals are disposed of in the same terms as in Vijay Cottex Ltd., Panipat case [2014] 71 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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