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TMI Blog2019 (9) TMI 1208X X X X Extracts X X X X X X X X Extracts X X X X ..... THAT:- We are not inclined to invoke jurisdiction on the ground that amount involved is only ₹ 1,54,606/-, hence, the appeal is dismissed. - VAT Appeal No. 73 of 2019 (O&M) - - - Dated:- 23-9-2019 - MR JASWANT SINGH AND MR LALIT BATRA, JJ. For The Appellant : Mr. Rishab Singla, Advocate ORDER JASWANT SINGH, J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the gross turnover while reversing Input Tax Credit on prorata basis as per the provisions of Haryana VAT Act even though no formula has been provided? ( iii)Whether any ambiguity in the Act is required to be resolved in the favour of subject and against the State. 2. Facts in brief are that the appellant-Private Company having a plant at Cheeka (K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal, which vide impugned order dated 03.10.2018 (A-5) upheld the order passed by the Revisional Authority. The operative portion of the findings read as under:- Counsel for the appellant fairly submitted that the aforesaid issue is covered against the assessee by order dated 03.04.2018 of the Tribunal in appeals STA 206-207 of 2015-16 M/s Cheeka Solvent Pvt. L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the reasons aforesaid, we find no merit in the present appeal which is accordingly dismissed. 4. After hearing counsel for the appellant, we are not inclined to invoke jurisdiction on the ground that amount involved is only ₹ 1,54,606/-, hence, the appeal is dismissed , however, substantial questions of law raised are left open. - - TaxTMI - TM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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