ORDER :

AJAY KUMAR MITTAL, CJ.

Challenge in the present appeal preferred by the appellant under section 53(1)(b) of the Madhya Pradesh VAT Act, 2002 (for short “the Act”) is to an order dated 15-1-2019 passed by the M. P. Commercial Tax Appellate Board, Bhopal (in short “the Appellate Board”) in Appeal No. A/673/CTAB/BPL/11 in relation to payment of tax for the assessment period from 1-4-2007 to 31-3-2008 (VAT), whereby the appeal filed by the appellant/assessee under section 46 of the Act has been dismissed. The appellant has claimed the following two substantial questions of law :-

“(1) Whether under the provisions of the MP VAT Act, 2002 an assessee can submit Form “H” only at the assessment stage?

(2) Whether under the provisions of the MP VAT Act, 2002 an assessee can submit “H” Form at the stage of appeal under section 46 of the MP VAT Act, 2002?”

2. Briefly stated, the facts leading to the present appeal are that the appellant is engaged in the business of processing of Soyabean for extraction and sale of Soya oil and Soya DOC (De-oiled cake) and also purchase, processing and sale of products from Sal seed, wheat and other products for which the appellant-Company is holding TIN N