CARRIER AIRCON LIMITED Vs. STATE OF HARYANA

JUDGEMENT

(1.) THIS appeal has been preferred by the asses -see under section 36 of the Haryana Value Added Tax Act, 2003 (in short, "the Act") against the order dated August 19, 2013 passed by the Haryana Tax Tribunal, Chandigarh (hereinafter referred to as "the Tribunal"), claiming the following substantial questions of law:

(2.) WE have heard learned counsel for the parties and perused the record.

(3.) THE learned counsel for the appellant submitted that due to non -receipt of the invoices and forms VAT C -4 from the seller, the same could not be furnished earlier. It was urged that the appellant is in possession of these forms now and the assessee be permitted to submit the same before the Assessing Authority.