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TMI Blog2015 (9) TMI 577X X X X Extracts X X X X X X X X Extracts X X X X ..... Cottex Limited, Panipat v. State of Haryana and others [2013 (12) TMI 1447 - Punjab and Haryana High Court] it has been held that dealer is entitled to produce Form VAT C-4 and tax invoices before assessing authority who shall verify same and pass fresh order, in accordance with law – Therefore appeal disposed of – Decided in favour of Appellant. - VATAPNo. 166 of 2013 - - - Dated:- 31-3-2014 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... planation being there for the same not being produced before the Assessing Authority? (iii) Whether in the facts and circumstances of the case, orders Annexure A-7 is sustainable in law and is not perverse as the same is contrary to the facts on record? 2. Briefly stated, the facts necessary for adjudication of the instant appeal as narrated therein may be noticed. The assessee filed quarter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3) before the Joint Excise and Taxation Commissioner (Appeals) who vide order dated 4.10.2012 (Annexure A-4) remanded the matter to the assessing authority for entertaining the declaration Forms 'I' and 'C'. In pursuance of the order dated 4.10.2012, the dealer appeared before the assessing authority and produced all the declaration forms. The assessing authority vide order dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the seller, the same could not be furnished earlier. It was urged that the appellant is in possession of these forms now and the assessee be permitted to submit the same before the Assessing Authority. 6. Learned counsel for the parties are ad idem that the issue raised in this appeal is no longer res integra and stands concluded by the decisions of this Court in CWP No. 13789 of 2011 titled ..... X X X X Extracts X X X X X X X X Extracts X X X X
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