MODERN DAIRIES LIMITED Vs. STATE OF HARYANA

JUDGEMENT

(1.) THIS appeal has been preferred by the asses -see -appellant under section 9(2) of the Central Sales Tax Act, 1956 (in short, "the CST Act") read with section 36(1) of the Haryana Value Added Tax Act, 2003 (in short, "the HVAT Act") against the order dated March 16, 2010, annexure A5, passed by the Haryana Tax Tribunal at Chandigarh (in short, "the Tribunal") in STA No. 393 of 2009 -10. On January 15, 2014, the appeal was admitted to consider the following substantial questions of law:

(2.) THE learned counsel for the appellant submitted that under rule 22(4) of the Haryana Value Added Tax Rules, 2003 (in short, "the Rules"), no claim of return of goods sold to any person shall be admissible if the same is not made in the return for the quarter in which the goods have been returned. It was urged that the assessing authority as well as the JETC (A) and the Tribunal had erred in declining the claim of the assessee in the current year.

(3.) IT would be expedient to reproduce rule 22(4) of the Rules, which reads thus: