BHARAT HEAVY ELECTRICALS LIMITED Vs. STATE OF HARYANA

JUDGEMENT

(1.) C .M. No. 2955 CII of 2013 - -The delay in filing the appeal is condoned. CM stands disposed of.

(2.) VAT Appeal No. 15 of 2013 has been preferred by the assessee under section 36 of the Haryana Value Added Tax Act, 2003 (in short, "the Act") against the order dated June 14, 2012, annexure A -4 passed by the Haryana Tax Tribunal (in short, "the Tribunal") in Sales Tax Appeal No. 171 of 2011 -12 for the assessment year 2003 -04. Vide C.M. No. 8355 CII of 2014, the following amended substantial questions of law have been proposed to be raised:

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