RELAXO FOOTWEAR LTD. Vs. STATE OF HARYANA

JUDGEMENT

(1.) For the reasons stated in the application, delay of 492 days in filing the appeal is condoned.

(2.) This order shall dispose of two appeals bearing VATAP Nos. 183 and 184 of 2014 as according to the learned counsel for the parties, the issue involved therein is identical. For brevity, the facts are being extracted from VATAP No. 183 of 2014.

(3.) VATAP No. 183 of 2014 has been filed by the assessee under Sec. 36 of the Haryana Value Added Tax Act, 2003 (in short "the Act") against the order dated 15.1.2013 (Annexure A -3) passed by the Haryana Tax Tribunal, Haryana, Chandigarh (hereinafter referred to as "the Tribunal") in STA No. 869 of 2012 -2013 claiming the following substantial questions of law: -