RAJU PLASTICS INDUSTRIES Vs. STATE OF HARYANA

JUDGEMENT

(1.) This appeal has been filed by the assessee under section 36(2) of the Haryana Value Added Tax Act, 2003 (in short, "the Act") against the orders dated May 23, 2006 (annexure P2), dated September 25, 2006 (annexure P4) and dated September 20,2011 (annexure P5) claiming the following substantial questions of law:

(2.) The learned counsel for the appellant submitted that due to the circumstances beyond the control of the appellant, the appellant was unable to continue with the production and, therefore, recovery of the exempted tax under rule 28A of the Rules was bad.

(3.) After hearing learned counsel for the appellant, we do not find any merit in the appeal.