IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

211 Reserved on: February 03, 2025 Pronounced on: March 03, 2025 M/S LAXMI STEEL, FARIDABAD (HARYANA)

.....APPELLANT V/S STATE OF HARYANA AND OTHERS .....RESPONDENTS CORAM: HON’BLR MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE SUDEEPTI SHARMA Present: Mr. Rajiv Agnihotri, Advocate, for the appellant.

Ms. Mamta Singla Talwar, DAG, Haryana.

SUDEEPTI SHARMA, J.

1. The present appeal under Section 36 of The Haryana Value Added Tax Act, 2003 for the assessment year 1999-2000 is preferred against orders dated

29.08.2003, 02.05.2007, 07.04.2010 and 06.09.2013.

2. The brief facts of the case are that the appellant filed Income Tax returns under the Haryana General Sales Tax Act, 1973 as also under the Central Sales Tax Act, 1956. The present case is related to the Central Sales Tax Act, 1956, wherein, the appellant claimed sales under concessional rate of tax against declaration in Form ‘C’ i.e. exemption from tax in sale in transit and regarding Camp sales.

3. As per the contention of the appellant, the business of the appellant was lying closed and hence the notice was not received and the case was decided ex-parte vide order dated 29.08.2003 p