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TMI Blog2015 (10) TMI 1049X X X X Extracts X X X X X X X X Extracts X X X X ..... f. - CM Nos. 14922-23-CII of 2014 and VATAP No. 95 of 2014 - - - Dated:- 19-9-2014 - MR. AJAY KUMAR MITTAL AND MR. FATEH DEEP SINGH, JJ. For The Appellant : Mr. Avneesh Jhingan, Advocate For The Respondent : Ms. Mamta Singla Talwar, AAG AJAY KUMAR MITTAL, J. CM Nos. 14922-23-CII of 2014 After hearing learned counsel for the parties, the delay of 92 days in refiling and 754 days in filing the appeal is condoned. CMs stand disposed of accordingly. VATAP No. 95 of 2014 1. This order shall dispose of a bunch of three appeals bearing VATAP Nos. 95, 98 and 99 of 2014 as according to the learned counsel for the parties issues involved herein are identical. For brevity, the facts are being extracted from VATAP No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant is able to show that HDPE Fabric was purchased from within the State of Haryana from a registered dealer can the entire tax be recovered from the appellant leaving the earlier dealer? (vii) Whether in the facts and circumstances of the present case, the charging and upholding of interest in the facts of the present case is sustainable in law? 3. A few facts necessary for adjudication of the instant appeal as narrated therein may be noticed. The appellant is engaged in the business of manufacturing of HDPE/PP Bag. It had been purchasing high-density polyethylene Fabric for making bags for selling the same. The assessee filed its return for the assessment year 2006-07 declaring the sale of HDPE fabric as tax free falling withi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ambit of Entry 51 of Schedule B of the Act. 6. Learned counsel for the parties are ad idem that the issue raised in these appeals is no longer res integra and stands concluded by the decision of the Division Bench of this Court in A.R. Plastic Pvt. Ltd., Gurgaon Road, Jhajjar v. State of Haryana and others (2014) 48 PHT 350 (P H) , wherein it has been observed as under:- 20. The clarification issued by the Financial Commissioner-cum-Principal Secretary, Government of Haryana, Excise and Taxation Department on 10.12.2009 that the products manufactured by similar manufacturers are not covered under entry 52 and 53 of Schedule B nor under Schedule C of the Act, therefore, an unclassified good is liable to be taxed at the rate of 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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