EXCEL CROP CARE LTD Vs. STATE OF HARYANA

JUDGEMENT

(1.) This appeal has been filed against the order dated 24.04.2013 passed by Haryana Tax Tribunal, Chandigarh, (for short 'the Tribunal') dismissing the appellant's appeal, holding that Aluminium Phosphide known as Celphos is not covered under entry 38B of Schedule-B appended to the Haryana VAT Act, 2003. The net result was that the product was not a tax free item.

(2.) The appellant has raised the following substantial questions of law:

(3.) The appeal is admitted on the substantial questions of law in paragraph-(ii). Having answered it in the appellant's favour, it is not necessary to consider question (i).