STATE OF HARYANA Vs. LIBERTY SHOES LIMITED

JUDGEMENT

(1.) The Revenue is in appeal under section 36 of the Haryana Value Added Tax Act, 2003 raising the following substantial questions of law:

(2.) The relevant entry 55 prior to January 1, 2007 of Schedule C reads as under:

(3.) Such entry was substituted with effect from January 1, 2007. The substituted entry reads as under: