BEFORE SANJEEV KUMAR, EXCISE & TAXATION OFFICER-CUM-ASSESSING AUTHORITY, HISAR, WARD-4

Circle No.4 Disposal No. Date

Name of District-Hisar
Name and address of the dealer M/s S K Enterprieses
TIN 6201540593
Assessment year 2014-15
Nature of business Mfg./Trader/Contractor

Intimation under section 15(1) of Haryana VAT Act, 2003

The returns filed by the dealer have been examined. I am satisfied that the same are
complete in material particulars as per requirement of Section 15(i) of the Haryana VAT Act, 2003. So, the
case is deemed to have been assessed to tax under section 15(1) of the Act. The assessment is made U/s
15(i) of the HVAT Act, 2003 is as under:-
Calculation
Tax
GTO 4347090
Less: Tax Free 0
Balance 4347090
Less: TTO@4.20% 0 0
Balance 4347090
Less: TTO@5% 0 0
Balance 4347090
Less: TTO@5.25% 4327513 227194
Balance 19577
Less: TTO@8.40% 19577 1644
Balance 0
Total TOTAL 228839
Input Tax Computation
Opening Tax 464
TDS 0
Vol. Paid 0
Input on purchases 230430
Total 230894
Less: Output Tax 228339
Excess C/f 2555

Issue a copy of order to the dealer.

(Sanjeev Kumar)
Dated : ETO-Cum-Assessing Authority
Hisar, Ward-4
Part-B under the CST Act-1956 Tax
GTO NIL
Less: TTO NIL NIL
Issue a copy of order to the dealer.
 (Sanjeev Kumar)
Dated : ETO-Cum-Assessing Authority
Hisar, Ward-4
 BEFORE SANJEEV KUMAR, EXCISE & TAXATION OFFICER-CUM-ASSESSING AUTHORITY, HISAR, WARD-4

Circle No.4 Disposal No. Date

Name of District-Hisar
Name and address of the dealer M/s Kathuria Radio Electric Co.
TIN 6181529255
Assessment year 2014-15
Nature of business Mfg./Trader/Contractor

Intimation under section 15(1) of Haryana VAT Act, 2003

The returns filed by the dealer have been examined. I am satisfied that the same are
complete in material particulars as per requirement of Section 15(i) of the Haryana VAT Act, 2003. So, the
case is deemed to have been assessed to tax under section 15(1) of the Act. The assessment is made U/s
15(i) of the HVAT Act, 2003 is as under:-
Calculation
Tax
GTO 27886541
Less: Tax Free 0
Balance 27886541
Less: TTO@4.20% 0 0
Balance 27886541
Less: TTO@5% 0 0
Balance 27886541
Less: TTO@5.25% 14716306 772606
Balance 13170235
Less: TTO@13.125% 13170235 1728593
Balance 0 2501199
Total TOTAL
Input on purchases
Opening Tax 444935
TDS 0
Vol. Paid 20400
Input on purchases 1900361
Less: Reversal 0
Total 2365696
Less: Output Tax 2501199
Excess C/f -135503

Issue a copy of order to the dealer.

(Sanjeev Kumar)
Dated : ETO-Cum-Assessing Authority
Hisar, Ward-4
Part-B under the CST Act-1956 Tax
GTO NIL
Less: TTO NIL
Issue a copy of order to the dealer.
(Sanjeev Kumar)
Dated : ETO-Cum-Assessing Authority
Hisar, Ward-4

BEFORE SANJEEV KUMAR, EXCISE & TAXATION OFFICER-CUM-ASSESSING AUTHORITY, HISAR, WARD-4

Circle No.4 Disposal No. Date

Name of District-Hisar
Name and address of the dealer M/s Shree Salasar Industries
TIN 6451541571
Assessment year 2015-16
Nature of business Mfg./Trader/Contractor

Intimation under section 15(1) of Haryana VAT Act, 2003

The returns filed by the dealer have been examined. I am satisfied that the same are
complete in material particulars as per requirement of Section 15(i) of the Haryana VAT Act, 2003. So, the
case is deemed to have been assessed to tax under section 15(1) of the Act. The assessment is made U/s
15(i) of the HVAT Act, 2003 is as under:-
Calculation
Tax
GTO 731288
Less: Tax Free 0
Balance 731288
Less: TTO@4.20% 0 0
Balance 731288
Less: TTO@5% 0 0
Balance 731288
Less: TTO@5.25% 0 0
Balance 731288
Less: TTTO@13.125% 731288 95982
Balance 0 0
Add: Interest U/s 14(6) for late payment of tax 0
Total 95982
Input Tax Computation
Opening Tax as per R-2 12686
TDS 0
Vol. Paid 275
Input on purchases 83021
Total 95982
Less: Output Tax 95982
Excess 0

Issue a copy of order to the dealer.

(Sanjeev Kumar)
Dated :17.10.2016 ETO-Cum-Assessing Authority
Hisar, Ward-4
Part-B under the CST Act-1956 Tax
GTO NIL
Less: TTO NIL
Issue a copy of order to the dealer.
(Sanjeev Kumar)
Dated : 17.10.2016 ETO-Cum-Assessing Authority
Hisar, Ward-4
 BEFORE SANJEEV KUMAR, EXCISE & TAXATION OFFICER-CUM-ASSESSING AUTHORITY, HISAR, WARD-4

Circle No.4 Disposal No. Date

Name of District-Hisar
Name and address of the dealer M/s S K Enterprieses
TIN 6201540593
Assessment year 2014-15
Nature of business Mfg./Trader/Contractor

Intimation under section 15(1) of Haryana VAT Act, 2003

The returns filed by the dealer have been examined. I am satisfied that the same are complete in
material particulars as per requirement of Section 15(i) of the Haryana VAT Act, 2003. So, the case is
deemed to have been assessed to tax under section 15(1) of the Act. The assessment is made U/s 15(i) of
the HVAT Act, 2003 is as under:-

Calculation
Tax
GTO 4347090
Less: Tax Free 0
Balance 4347090
Less: TTO@4.20% 0 0
Balance 4347090
Less: TTO@5% 0 0
Balance 4347090
Less: TTO@5.25% 4327513 227194
Balance 19577
Less: TTO@8.40% 19577 1644
Balance 0
Total TOTAL 228839
Input Tax Computation
Opening Tax 464
TDS 0
Vol. Paid 0
Input on purchases 230430
Total 230894
Less: Output Tax 228339
Excess C/f 2555

Issue a copy of order to the dealer.

(Sanjeev Kumar)
Dated : ETO-Cum-Assessing Authority
Hisar, Ward-4
Part-B under the CST Act-1956 Tax
GTO NIL
Less: TTO NIL NIL
Issue a copy of order to the dealer.

(Sanjeev Kumar)
Dated : ETO-Cum-Assessing Authority
Hisar, Ward-4
BEFORE SANJEEV KUMAR, EXCISE & TAXATION OFFICER-CUM-ASSESSING AUTHORITY, HISAR, WARD-4

Circle No.4 Disposal No. Date

Name of District-Hisar
Name and address of the dealer M/s Tara Chand Banwari Lal
TIN 6601515638
Assessment year 2014-15
Nature of business Mfg./Trader/Contractor

Intimation under section 15(1) of Haryana VAT Act, 2003

 The returns filed by the dealer have been examined. I am satisfied that the same are
complete in material particulars as per requirement of Section 15(i) of the Haryana VAT Act, 2003. So, the
case is deemed to have been assessed to tax under section 15(1) of the Act. The assessment is made U/s
15(i) of the HVAT Act, 2003 is as under:-
Calculation
Tax
GTO 2022752
Less: Tax Free 643409 0
Balance 1379343
Less: TTO@4.20% 497303 20887
Balance 882040
Less: TTO@5% 882040 44102
Balance 0
Less: TTO@13.125% 0 0
Balance 0 64989
Total TOTAL
Input on purchases
Opening Tax 38
Vol. Paid 25160
Input on purchases 1900361
Less: Reversal 0
Total #REF!
Less: Output Tax 2501199
Excess C/f #REF!

Issue a copy of order to the dealer.

(Sanjeev Kumar)
Dated : ETO-Cum-Assessing Authority
Hisar, Ward-4
Part-B under the CST Act-1956 Tax
GTO NIL
Less: TTO NIL
Issue a copy of order to the dealer.
(Sanjeev Kumar)
Dated : ETO-Cum-Assessing Authority
Hisar, Ward-4
 BEFORE MAHAVIR SINGH, EXCISE & TAXATION OFFICER-CUM-ASSESSING AUTHORITY, HISAR, WARD-4

Circle No.4 Disposal No. 676 Date 06.11.17

Name of District-Hisar
Name and address of the dealer M/s Sawant Industries
TIN 6931541501
Assessment year 2015-16
Nature of business Mfg./Trader/Contractor

Intimation under section 15(1) of Haryana VAT Act, 2003

The returns filed by the dealer have been examined. I am satisfied that the same are
complete in material particulars as per requirement of Section 15(i) of the Haryana VAT Act, 2003. So, the
case is deemed to have been assessed to tax under section 15(1) of the Act. The assessment is made U/s
15(i) of the HVAT Act, 2003 is as under:-
Calculation
Tax
GTO 423221
Less: ISS 367261
Balance 55960
Less: Tax Free 0
Balance 55960
Less: TTO@2.10% 0 0
Balance 55960
Less: TTO@12.60% 0 0
Balance 55960
Less; TTO@5.25% 55960 2938
Balance 0
LESS: TTO@13.125% 0 0
Add: Interest 0 0
Total (A) 2938
Input Tax Computation
Opening Tax 0
TDS 0
Vol. Paid 2938
Input on purchases 0
Total 2938
Less: Excess C/f 0
ITC 2938 (B)
Less: Adj. in CST 0
Balance 2938
Less: output tax 2938
Due 0 (B-A)
Issue a copy of order to the dealer.

(Mahavir Singh)
ETO-Cum-Assessing Authority
Hisar, Ward-4
Part-B under the CST Act-1956 Tax
GTO 367261
Less: Tax Free Sale 0
367261
Less:TTO@5.25% without C form 367261 19281
balance 0
Less: Adj. from VAT 0
Balance 19281
Less: Vol. Paid 0
Due 19281
Issue TDN of Rs. 19281/- alongwith a copy of order to the dealer. Time allowed 60 days for C Form.

Dated : 06.11.17 (Mahavir Singh)

ETO-Cum-Assessing Authority
Hisar, Ward-4
 0

C Form.
BEFORE AMIT BHATIA, EXCISE & TAXATION OFFICER-CUM-ASSESSING AUTHORITY, HISAR, WARD-4

Circle No.4 Disposal No. 853 Date 25.11.2015

Name of District-Hisar

Name and address of the dealer M/s Kanhiya Traders Hisar

TIN 6691535037
Assessment year 2014-15
Intimation under section 15(1) of Haryana VAT Act, 2003

The returns filed by the dealer have been examined. I am satisfied that the same
are complete in material particulars as per requirement of Section 15(i) of the Haryana VAT Act,
2003. So, the case is deemed to have been assessed to tax under section 15(1) of the Act. The
assessment is made U/s 15(i) of the HVAT Act, 2003 is as under:-
Calculation
GTO 50763492 TAX
Less: ISS 4493742
Balance 46269750
Less: Tax Free 16803769 0
Balance 29465981
Less: TTO@4.20% 4917637 206541
Balance 24548344
Less: TTO@5% 22179458 1108973
Balance 2368886
Less: TTO@5.25% 2368886 124367
Balance 0
Less: TTO@13.125% 0 0
Balance 0 0
Less: TTO@13.125% 0 0
Add: Tax on sale of Car 0
Total 1439880
Input Tax Computation
Opening Tax 983099
Vol. Paid 0
Input on purchases 1026300
Total 2009399
Less: Reversal 4934
Less: Excess C/f as per order for next yea 564585
ITC 1439880
Less: Output Tax 1439880
Due 0

Issue a copy of order to the dealer. (Sanjeev Kumar)

ETO-Cum-Assessing Authority
Hisar, Ward-4
Part-B under the CST Act-1956 Tax
GTO 4493742
 Less: TTO@5.25% 4493742 235921
0 235921
Less: Adj. from VAT 0
Due 235921
Issue TDN/challan of Rs. 235921/- alongwith a copy of order to the
dealer.

(Sanjeev Kumar)
ETO-Cum-Assessing Authority
Dated : Hisar, Ward-4
BEFORE SANJEEV KUMAR, EXCISE & TAXATION OFFICER-CUM-ASSESSING AUTHORITY, HISAR, WARD-4

Circle No.4 Disposal No. Date

Name of District-Hisar
Name and address of the dealer M/s S K Enterprieses
TIN 6201540593
Assessment year 2014-15
Nature of business Mfg./Trader/Contractor

Intimation under section 15(1) of Haryana VAT Act, 2003

The returns filed by the dealer have been examined. I am satisfied that the same are complete in
material particulars as per requirement of Section 15(i) of the Haryana VAT Act, 2003. So, the case
Calculation
Tax
GTO 4347090
Less: Tax Free 0
Balance 4347090
Less: TTO@4.20% 0 0
Balance 4347090
Less: TTO@5% 0 0
Balance 4347090
Less: TTO@5.25% 4327513 227194
Balance 19577
Less: TTO@8.40% 19577 1644
Balance 0
Total TOTAL 228839
Input Tax Computation
Opening Tax 464
TDS 0
Vol. Paid 0
Input on purchases 230430
Total 230894
Less: Output Tax 228339
Excess C/f 2555

Issue a copy of order to the dealer.

(Sanjeev Kumar)
Dated : ETO-Cum-Assessing Authority
Hisar, Ward-4
Part-B under the CST Act-1956 Tax
GTO NIL
Less: TTO NIL NIL
Issue a copy of order to the dealer.

(Sanjeev Kumar)
Dated : ETO-Cum-Assessing Authority
Hisar, Ward-4
BEFORE SANJEEV KUMAR, EXCISE & TAXATION OFFICER-CUM-ASSESSING AUTHORITY, HISAR, WARD-4

Circle No.4 Disposal No. Date

Name of District-Hisar
Name and address of the dealer M/s Tara Chand Banwari Lal
TIN 6601515638
Assessment year 2014-15
Nature of business Mfg./Trader/Contractor

Intimation under section 15(1) of Haryana VAT Act, 2003

Act, 2003. So, the case is deemed to have been assessed to tax under section 15(1) of the Act. The
assessment is made U/s 15(i) of the HVAT Act, 2003 is as under:-
Calculation
Tax
GTO 2022752
Less: Tax Free 643409 0
Balance 1379343
Less: TTO@4.20% 497303 20887
Balance 882040
Less: TTO@5% 882040 44102
Balance 0
Less: TTO@13.125% 0 0
Balance 0 64989
Total TOTAL
Input on purchases
Opening Tax 38
Vol. Paid 25160
Input on purchases 1900361
Less: Reversal 0
Total #REF!
Less: Output Tax 2501199
Excess C/f #REF!

Issue a copy of order to the dealer.

(Sanjeev Kumar)
Dated : ETO-Cum-Assessing Authority
Hisar, Ward-4
Part-B under the CST Act-1956 Tax
GTO NIL
Less: TTO NIL
Issue a copy of order to the dealer.
(Sanjeev Kumar)
Dated : ETO-Cum-Assessing Authority
Hisar, Ward-4
BEFORE AMIT BHATIA, EXCISE & TAXATION OFFICER-CUM-ASSESSING AUTHORITY, HISAR, WARD-4

Circle No.4 Disposal No. 666 Date 13.11.15

Name of District-Hisar
Name and address of the dealer M/s Haryana Engg. & Tools Company
TIN 6121509791
Assessment year 2014-15
Nature of business Mfg./Trader/Contractor

Intimation under section 15(1) of Haryana VAT Act, 2003

The returns filed by the dealer have been examined. I am satisfied that the
same are complete in material particulars as per requirement of Section 15(i) of the Haryana VAT
Act, 2003. So, the case is deemed to have been assessed to tax under section 15(1) of the Act. The
assessment is made U/s 15(i) of the HVAT Act, 2003 is as under:-
Calculation
Tax
GTO 5679953
Less: Tax Free 0
Balance 5679953
Less: TTO@4.20% 501000 21042
Balance 5178953
Less: TTO@5.25% 4138655 217279
Balance 1040298
Less: TTO@13.125% 1040298 136539
Balance 0
Add: Interest on late payment of tax/short payment 0 1245
Total (A) 376106

Opening Tax 25855

TDS 0
Vol. Paid 0
Input on purchases 345783
Total 371638
Less: Excess C/f As per R-2 0
ITC 371638 (B)
Less: Output Tax 376106
Due -4468 (B-A)

Issue TDN/Challan of Rs. 4468/- alongwith a copy of order to the dealer.

(Amit Bhatia)
ETO-Cum-Assessing Authority
Hisar, Ward-4
Part-B under the CST Act-1956 Tax
GTO
Less: TTO
Dated : (Amit Bhatia)
ETO-Cum-Assessing Authority
Hisar, Ward-4
BEFORE SANJEEV KUMAR, EXCISE & TAXATION OFFICER-CUM-ASSESSING AUTHORITY, HISAR, WARD-4

Circle No.4 Disposal No. Date

Name of District-Hisar
Name and address of the dealer M/s Mahaluxmi Petro Care
TIN 6161541779
Assessment year 2014-15
Nature of business Mfg./Trader/Contractor

Intimation under section 15(1) of Haryana VAT Act, 2003

The returns filed by the dealer have been examined. I am satisfied that the
same are complete in material particulars as per requirement of Section 15(I) of the Haryana VAT
Act, 2003. Brief facts, of the case is that the dealer is running a petrol pump that engaged in the
sale purchase of petrol, diesal and Lubricant etc. As per perusal of audit report there is shortage
of petrol & Diesal account as per Sch-E read with section 8of the VAT Act shortage evaporation
these cases are disposed off otherwise by way of sale and input tax credit needs to be reversed
moreover, as per judgment of Hon'ble Punjab & Haryana High Court in its decision CWP No.
21948 of 2012 as held that ITC on such evaporation is needs to be reversed u/s 8. The assessment
is framed as under:-

Calculation
Tax
GTO 23435019
Less: TTO@9.24 6114330 564964
Balance 17320689
Less: TTO@12.07% 12181135 1470872
Balance 5139554
Less: TTO@13.125% 0 0
Balance 5139554
Less: TTO@21% 3928263 824935
Balance 1211291
Less: TTO@26.25% 1211291 317964
Balance 0 3178735
Input Tax Calculation

Shortage = H.S.D.@9.24% 90X45.47 = Rs. 784

H.S.D.@12.075% 74X45.47 =Rs. 405
Petrol@21% 107X53.65 = Rs. 1208
Petrol@26.25% 36X53.65 = Rs. 503
Total Reversal Rs. 2495/-

Opening Tax 0
Input on purchases 3246638
Total 3246638
Less: Reversal on shortage 2495
ITC 3244143 (B)
Less: Output Tax 3178735
Excess C/f 65408 (B-A)

Issue a copy of order to the dealer.

(Sanjeev Kumar)
ETO-Cum-Assessing Authority
Hisar, Ward-4
Dated:
BEFORE SANJEEV KUMAR, EXCISE & TAXATION OFFICER-CUM-ASSESSING AUTHORITY, HISAR, WARD-4

Circle No.4 Disposal No. Date

Name of District-Hisar
Name and address of the dealer M/s H P Beniwal Petrol Pump
TIN 6701534498
Assessment year 2014-15
Nature of business Mfg./Trader/Contractor

Intimation under section 15(1) of Haryana VAT Act, 2003

The returns filed by the dealer have been examined. I am satisfied that the
same are complete in material particulars as per requirement of Section 15(I) of the Haryana VAT
Act, 2003. Brief facts, of the case is that the dealer is running a petrol pump that engaged in the
sale purchase of petrol, diesal and Lubricant etc. As per perusal of audit report there is shortage
of petrol & Diesal account as per Sch-E read with section 8of the VAT Act shortage evaporation
these cases are disposed off otherwise by way of sale and input tax credit needs to be reversed
moreover, as per judgment of Hon'ble Punjab & Haryana High Court in its decision CWP No.
21948 of 2012 as held that ITC on such evaporation is needs to be reversed u/s 8. The assessment
is framed as under:-

Calculation
Tax
GTO 82597744
Less: TTO@9.24 48952975 4523255
Balance 33644769
Less: TTO@12.07% 13352308 1612291
Balance 20292461
Less: TTO@13.125% 547623 71876
Balance 19744838
Less: TTO@21% 17330123 3639326
Balance 2414715
Less: TTO@26.25% 2414715 633863
Balance 0 10480610
Input Tax Calculation

Shortage = Petrol@26.25% 1165X48.45 = Rs. 14817/-

Total Reversal = Rs. 14817/-

Opening Tax 202405

Input on purchases 10364132
Total 10566537
Less: Reversal 14817
ITC 10551720 (B)
Less: Output Tax 10480610
Excess C/f 71110 (B-A)

Issue a copy of order to the dealer

(Sanjeev Kumar)
ETO-Cum-Assessing Authority
Hisar, Ward-4
Dated:
BEFORE SANJEEV KUMAR, EXCISE & TAXATION OFFICER-CUM-ASSESSING AUTHORITY, HISAR, WARD-4

Circle No.4 Disposal No. Date

Name of District-Hisar
Name and address of the dealer M/s Adampur Service Station
TIN 6971508596
Assessment year 2014-15
Nature of business Mfg./Trader/Contractor

Intimation under section 15(1) of Haryana VAT Act, 2003

The returns filed by the dealer have been examined. I am satisfied that the
same are complete in material particulars as per requirement of Section 15(I) of the Haryana VAT
Act, 2003. Brief facts, of the case is that the dealer is running a petrol pump that engaged in the
sale purchase of petrol, diesal and Lubricant etc. As per perusal of audit report there is shortage
of petrol & Diesal account as per Sch-E read with section 8of the VAT Act shortage evaporation
these cases are disposed off otherwise by way of sale and input tax credit needs to be reversed
moreover, as per judgment of Hon'ble Punjab & Haryana High Court in its decision CWP No.
21948 of 2012 as held that ITC on such evaporation is needs to be reversed u/s 8. The assessment
is framed as under:-

Calculation
Tax
GTO 144251370
Less: TTO@9.24 81226202 7505301
Balance 63025168
Less: TTO@12.07% 22643371 2734187
Balance 40381797
Less: TTO@13.125% 1292671 169663
Balance 39089126
Less: TTO@21% 34452157 7234953
Balance 4636969
Less: TTO@26.25% 4636969 1217204
Balance 0 18861309
Input Tax Calculation

Shortage = H.S.D.@9.24% 2498.19X49.26 = Rs. 11370

H.S.D.@12.075% 787.80X49.26 =Rs. 4686
Petrol@21% 3518.47X56.32 = Rs. 41613
Petrol@26.25% 481.52X56.32 = Rs. 7119
Total Reversal Rs. 64790/-

Opening Tax 668940

Input on purchases 18805645
Total 19474585
Less: Reversal 64790
ITC 19409795 (B)
Less: Output Tax 18861309
Excess C/f 548486 (B-A)

(Sanjeev Kumar)
ETO-Cum-Assessing Authority
Hisar, Ward-4
Dated:
BEFORE SANJEEV KUMAR, EXCISE & TAXATION OFFICER-CUM-ASSESSING AUTHORITY, HISAR, WARD-4

Circle No.4 Disposal No. Date

Name of District-Hisar
Name and address of the dealer M/s Mahaluxmi Petro Care
TIN 6161541779
Assessment year 2014-15
Nature of business Mfg./Trader/Contractor

Part-B under the CST Act-1956 Tax

The dealer has conducted no ISS Sale during the assessment year.

Dated : (Sanjeev Kumar)

ETO-Cum-Assessing Authority
Hisar, Ward-4
BEFORE SANJEEV KUMAR, EXCISE & TAXATION OFFICER-CUM-ASSESSING AUTHORITY, HISAR, WARD-4

Circle No.4 Disposal No. 836 Date 22.11.2016

Name of District-Hisar
Name and address of the dealer M/s Vikas Petro KSK
TIN 6441538230
Assessment year 2014-15
Nature of business Mfg./Trader/Contractor

Intimation under section 15(1) of Haryana VAT Act, 2003

The returns filed by the dealer have been examined. I am satisfied that the
same are complete in material particulars as per requirement of Section 15(I) of the Haryana VAT
Act, 2003. Brief facts, of the case is that the dealer is running a petrol pump that engaged in the
sale purchase of petrol, diesal and Lubricant etc. As per perusal of audit report there is shortage
of petrol & Diesal account as per Sch-E read with section 8of the VAT Act shortage evaporation
these cases are disposed off otherwise by way of sale and input tax credit needs to be reversed
moreover, as per judgment of Hon'ble Punjab & Haryana High Court in its decision CWP No.
21948 of 2012 as held that ITC on such evaporation is needs to be reversed u/s 8. The assessment
is framed as under:-

Calculation
Tax
GTO 82956773
Less: TTO@9.24 48385733 4470842
Balance 34571040
Less: TTO@12.07% 14210675 1715939
Balance 20360365
Less: TTO@13.125% 211040 27699
Balance 20149325
Less: TTO@21% 17622278 3700678
Balance 2527047
Less: TTO@26.25% 2527047 663350
Balance 0 10578508
Input Tax Calculation

Shortage = H.S.D.@9.24% 1921X48.16 = Rs. 8548

H.S.D.@12.075% 613X48.16 =Rs. 3565
Petrol@21% 1865X54.06 = Rs. 21173
Petrol@26.25% 288X54.06 = Rs. 4087
Total Reversal Rs. 37373/-

Opening Tax 268729

Input on purchases 10446981
Total 10715710
Less: Reversal 37373
ITC 10678337
Less: Output Tax 10578508
Excess C/f 99829 (B-A)

Issue a copy of order to the dealer.

(Sanjeev Kumar)
ETO-Cum-Assessing Authority
Hisar, Ward-4
Dated: 22.11.2016
BEFORE SANJEEV KUMAR, EXCISE & TAXATION OFFICER-CUM-ASSESSING AUTHORITY, HISAR, WARD-4

Circle No.4 Disposal No. 834 Date 28.11.2016

Name of District-Hisar
Name and address of the dealer M/s Choudhary Fuels KSK
TIN 6261538329
Assessment year 2014-15
Nature of business Mfg./Trader/Contractor

Intimation under section 15(1) of Haryana VAT Act, 2003

The returns filed by the dealer have been examined. I am satisfied that the
same are complete in material particulars as per requirement of Section 15(I) of the Haryana VAT
Act, 2003. Brief facts, of the case is that the dealer is running a petrol pump that engaged in the
sale purchase of petrol, diesal and Lubricant etc. As per perusal of audit report there is shortage
of petrol & Diesal account as per Sch-E read with section 8of the VAT Act shortage evaporation
these cases are disposed off otherwise by way of sale and input tax credit needs to be reversed
moreover, as per judgment of Hon'ble Punjab & Haryana High Court in its decision CWP No.
21948 of 2012 as held that ITC on such evaporation is needs to be reversed u/s 8. The assessment
is framed as under:-

Calculation
Tax
GTO 33522107
Less: TTO@9.24 21666826 2002015
Balance 11855281
Less: TTO@12.07% 7650205 923762
Balance 4205076
Less: TTO@13.125% 1016026 133353
Balance 3189050
Less: TTO@21% 2663853 559409
Balance 525197
Less: TTO@26.25% 525197 137864
Balance 0 3756404
Input Tax Calculation

Shortage = H.S.D.@9.24% 66X47.73 = Rs. 3819

H.S.D.@12.075% 367X47.73 =Rs.2115
Petrol@21% 130X53.27 = Rs. 1454
Petrol@26.25% 23X53.27 = Rs. 322
Total Reversal Rs. 7710/-

Opening Tax 145340

Input on purchases 3730012
Total 3875352
Less: Reversal 7710
ITC 3867642
Less: Output Tax 3756404
Excess C/f 111238 (B-A)

Issue a copy of order to the dealer.

(Sanjeev Kumar)
ETO-Cum-Assessing Authority
Hisar, Ward-4
 Dated: 28.11.2016

BEFORE SANJEEV KUMAR, EXCISE & TAXATION OFFICER-CUM-ASSESSING AUTHORITY, HISAR, WARD-4

Circle No.4 Disposal No. 833 Date 22.11.2016

Name of District-Hisar
Name and address of the dealer M/s Virat kisan Sewa Kender
TIN 6551541613
Assessment year 2014-15
Nature of business Mfg./Trader/Contractor

Intimation under section 15(1) of Haryana VAT Act, 2003

The returns filed by the dealer have been examined. I am satisfied that the
same are complete in material particulars as per requirement of Section 15(I) of the Haryana VAT
Act, 2003. Brief facts, of the case is that the dealer is running a petrol pump that engaged in the
sale purchase of petrol, diesal and Lubricant etc. As per perusal of audit report there is shortage
of petrol & Diesal account as per Sch-E read with section 8of the VAT Act shortage evaporation
these cases are disposed off otherwise by way of sale and input tax credit needs to be reversed
moreover, as per judgment of Hon'ble Punjab & Haryana High Court in its decision CWP No.
21948 of 2012 as held that ITC on such evaporation is needs to be reversed u/s 8. The assessment
is framed as under:-

Calculation
Tax
GTO 19972042
Less: TTO@9.24 7747610 715879
Balance 12224432
Less: TTO@12.07% 8224735 993137
Balance 3999697
Less: TTO@13.125% 9459 1241
Balance 3990238
Less: TTO@21% 2894099 607761
Balance 1096139
Less: TTO@26.25% 1096139 287736
Balance 0 2605755
Input Tax Calculation

Shortage = H.S.D.@9.24% 336X47.49 = Rs. 1474

H.S.D.@12.075% 336X47.49 =Rs. 1926
Petrol@21% 387X52.77 = Rs. 4288
Petrol@26.25% 208X52.77 = Rs. 2881
Total Reversal Rs. 10569/-

Opening Tax 0
Input on purchases 2700640
Total 2700640
Less: Reversal 10569
ITC 2690071
Less: Output Tax 2605755
Excess C/f 84316 (B-A)

Issue a copy of order to the dealer.

(Sanjeev Kumar)
 ETO-Cum-Assessing Authority
Hisar, Ward-4
Dated: 28.11.2016

BEFORE SANJEEV KUMAR, EXCISE & TAXATION OFFICER-CUM-ASSESSING AUTHORITY, HISAR, WARD-4

Circle No.4 Disposal No. Date

Name of District-Hisar
Name and address of the dealer M/s Goyal Auto Service
TIN 6291532347
Assessment year 2014-15
Nature of business Mfg./Trader/Contractor

Intimation under section 15(1) of Haryana VAT Act, 2003

The returns filed by the dealer have been examined. I am satisfied that the
same are complete in material particulars as per requirement of Section 15(I) of the Haryana VAT
Act, 2003. Brief facts, of the case is that the dealer is running a petrol pump that engaged in the
sale purchase of petrol, diesal and Lubricant etc. As per perusal of audit report there is shortage
of petrol & Diesal account as per Sch-E read with section 8of the VAT Act shortage evaporation
these cases are disposed off otherwise by way of sale and input tax credit needs to be reversed
moreover, as per judgment of Hon'ble Punjab & Haryana High Court in its decision CWP No.
21948 of 2012 as held that ITC on such evaporation is needs to be reversed u/s 8. The assessment
is framed as under:-

Calculation
Tax
GTO 153431079
Less: TTO@9.24 105907062 9785813
Balance 47524017
Less: TTO@12.07% 28703383 3465933
Balance 18820634
Less: TTO@13.125% 172429 22631
Balance 18648205
Less: TTO@21% 16816773 3531522
Balance 1831432
Less: TTO@26.25% 1831432 480751
Balance 0 17286651
Input Tax Calculation

Shortage = H.S.D.@9.24% 1952X49.30 = Rs. 8891

H.S.D.@12.075% 488X49.30 =Rs. 2905
Petrol@21% 735X54.18 = Rs. 8362
Petrol@26.25% 91X54.18 = Rs. 1294
Total Reversal Rs. 21452/-

Opening Tax 327491

Add: VAT on Commissioner paid of IOC 495634
Input on purchases 16544729
Total 17367854
Less: Reversal 21452
ITC 17346402
Less: Output Tax 17286651
Excess C/f 59751 (B-A)
 Issue a copy of order to the dealer.

(Sanjeev Kumar)
ETO-Cum-Assessing Authority
Hisar, Ward-4
Dated:

BEFORE SANJEEV KUMAR, EXCISE & TAXATION OFFICER-CUM-ASSESSING AUTHORITY, HISAR, WARD-4

Circle No.4 Disposal No. 840 Date 23.11.2016

Name of District-Hisar
Name and address of the dealer M/s Jai Balaji Filling Station
TIN 6361539632
Assessment year 2014-15
Nature of business Mfg./Trader/Contractor

Intimation under section 15(1) of Haryana VAT Act, 2003

The returns filed by the dealer have been examined. I am satisfied that the
same are complete in material particulars as per requirement of Section 15(I) of the Haryana VAT
Act, 2003. Brief facts, of the case is that the dealer is running a petrol pump that engaged in the
sale purchase of petrol, diesal and Lubricant etc. As per perusal of audit report there is shortage
of petrol & Diesal account as per Sch-E read with section 8of the VAT Act shortage evaporation
these cases are disposed off otherwise by way of sale and input tax credit needs to be reversed
moreover, as per judgment of Hon'ble Punjab & Haryana High Court in its decision CWP No.
21948 of 2012 as held that ITC on such evaporation is needs to be reversed u/s 8. The assessment
is framed as under:-

Calculation
Tax
GTO 71003156
Less: TTO@9.24 55108269 5092004
Balance 15894887
Less: TTO@12.07% 8849085 1068527
Balance 7045802
Less: TTO@13.125% 147881 19409
Balance 6897921
Less: TTO@21% 6314579 1326062
Balance 583342
Less: TTO@26.25% 583342 153127
Balance 0 7659129
Input Tax Calculation

Shortage = H.S.D.@9.24% 1690X46.74 = Rs.7299

H.S.D.@12.075% 752X45.56 =Rs. 4137
Petrol@21% 462X55.85 = Rs. 5418
Total Reversal Rs. 16854/-

Opening Tax 194942

Add: VAT on Commissioner paid of IOC 200988
Input on purchases 7412244
Total 7808174
Less: Reversal 16854
ITC 7791320
Less: Output Tax 7659129
Excess C/f 132191 (B-A)
 Issue a copy of order to the dealer.

(Sanjeev Kumar)
ETO-Cum-Assessing Authority
Hisar, Ward-4
Dated:

BEFORE SANJEEV KUMAR, EXCISE & TAXATION OFFICER-CUM-ASSESSING AUTHORITY, HISAR, WARD-4

Circle No.4 Disposal No. 841 Date 23.11.2016

Name of District-Hisar
Name and address of the dealer M/s Hind Kisan Sewa Kendra
TIN 6271539730
Assessment year 2014-15
Nature of business Mfg./Trader/Contractor

Intimation under section 15(1) of Haryana VAT Act, 2003

The returns filed by the dealer have been examined. I am satisfied that the
same are complete in material particulars as per requirement of Section 15(I) of the Haryana VAT
Act, 2003. Brief facts, of the case is that the dealer is running a petrol pump that engaged in the
sale purchase of petrol, diesal and Lubricant etc. As per perusal of audit report there is shortage
of petrol & Diesal account as per Sch-E read with section 8of the VAT Act shortage evaporation
these cases are disposed off otherwise by way of sale and input tax credit needs to be reversed
moreover, as per judgment of Hon'ble Punjab & Haryana High Court in its decision CWP No.
21948 of 2012 as held that ITC on such evaporation is needs to be reversed u/s 8. The assessment
is framed as under:-

Calculation
Tax
GTO 85082326
Less: TTO@9.24 56488302 5219519
Balance 28594024
Less: TTO@12.07% 18715337 2259877
Balance 9878687
Less: TTO@13.125% 144558 18973
Balance 9734129
Less: TTO@21% 8963419 1882318
Balance 770710
Less: TTO@26.25% 770710 202311
Balance 0 9582999
Input Tax Calculation

Shortage = H.S.D.@9.24% 1656X50.21 = Rs.7682

H.S.D.@12.075% 1407X44.65 =Rs.7585
Petrol@21% 1035X56.60 = Rs. 12302
Petrol@26.25% 247X47.63 = Rs. 3088
Total Reversal Rs. 30657/-

Opening Tax 282607

Add: VAT on Commissioner paid of IOC 257496
Input on purchases 9189957
Total 9730060
Less: Reversal 30657
 ITC 9699403
Less: Output Tax 9582999
Excess C/f 116404 (B-A)

Issue a copy of order to the dealer.

(Sanjeev Kumar)
ETO-Cum-Assessing Authority
Hisar, Ward-4
Dated: 23.11.2016

BEFORE SANJEEV KUMAR, EXCISE & TAXATION OFFICER-CUM-ASSESSING AUTHORITY, HISAR, WARD-4

Circle No.4 Disposal No. 843 Date 23.11.2016

Name of District-Hisar
Name and address of the dealer M/s Dham Petro City
TIN 6381534286
Assessment year 2014-15
Nature of business Mfg./Trader/Contractor

Intimation under section 15(1) of Haryana VAT Act, 2003

The returns filed by the dealer have been examined. I am satisfied that the
same are complete in material particulars as per requirement of Section 15(I) of the Haryana VAT
Act, 2003. Brief facts, of the case is that the dealer is running a petrol pump that engaged in the
sale purchase of petrol, diesal and Lubricant etc. As per perusal of audit report there is shortage
of petrol & Diesal account as per Sch-E read with section 8of the VAT Act shortage evaporation
these cases are disposed off otherwise by way of sale and input tax credit needs to be reversed
moreover, as per judgment of Hon'ble Punjab & Haryana High Court in its decision CWP No.
21948 of 2012 as held that ITC on such evaporation is needs to be reversed u/s 8. The assessment
is framed as under:-

Calculation
Tax
GTO 89376926
Less: TTO@9.24 55133202 5094308
Balance 34243724
Less: TTO@12.07% 18799437 2270032
Balance 15444287
Less: TTO@13.125% 1159034 152123
Balance 14285253
Less: TTO@21% 12779269 2683646
Balance 1505984
Less: TTO@26.25% 1505984 395321
Balance 0 10595430
Input Tax Calculation

Shortage = H.S.D.@9.24% 2266X47.98 = Rs.10046

H.S.D.@12.075% 796X47.98 =Rs.4612
Petrol@21% 1340X54.12 = Rs. 15230
Petrol@26.25% 174X54.12 = Rs. 2472
Total Reversal Rs. 32360/-

Opening Tax 121003

TDS 290085
Input on purchases 10297952
Total 10709040
Less: Reversal 32360
ITC 10676680
Less: Output Tax 10595430
Excess C/f 81250 (B-A)

Issue a copy of order to the dealer.

(Sanjeev Kumar)
ETO-Cum-Assessing Authority
Hisar, Ward-4
Dated: 23.11.2016
BEFORE SANJEEV KUMAR, EXCISE & TAXATION OFFICER-CUM-ASSESSING AUTHORITY, HISAR, WARD-4

Circle No.4 Disposal No. 831 Date 22.11.2016

Name of District-Hisar
Name and address of the dealer M/s Krishan Filling Station
TIN 6231534126
Assessment year 2014-15
Nature of business Mfg./Trader/Contractor

Intimation under section 15(1) of Haryana VAT Act, 2003

The returns filed by the dealer have been examined. I am satisfied that the
same are complete in material particulars as per requirement of Section 15(I) of the Haryana VAT
Act, 2003. Brief facts, of the case is that the dealer is running a petrol pump that engaged in the
sale purchase of petrol, diesal and Lubricant etc. As per perusal of audit report there is shortage
of petrol & Diesal account as per Sch-E read with section 8of the VAT Act shortage evaporation
these cases are disposed off otherwise by way of sale and input tax credit needs to be reversed
moreover, as per judgment of Hon'ble Punjab & Haryana High Court in its decision CWP No.
21948 of 2012 as held that ITC on such evaporation is needs to be reversed u/s 8. The assessment
is framed as under:-

Calculation
Tax
GTO 126300883
Less: TTO@9.24 77278142 7140500
Balance 49022741
Less: TTO@12.07% 25293056 3054137
Balance 23729685
Less: TTO@13.125% 75686 9934
Balance 23653999
Less: TTO@21% 20959036 4401398
Balance 2694963
Less: TTO@26.25% 2694963 707428
Balance 0 15313396
Add: Interest on account of non payment of Tax U/s14(6) 24677
15338073
Input Tax Calculation

Shortage = H.S.D.@9.24% 2690X49.14 = Rs.12215

H.S.D.@12.075% 897X49.14 =Rs.5321
Petrol@21% 1885X56.34 = Rs. 22060
Petrol@21% 1807X56.34 = Rs. 21379
Petrol@26.25% 210X56.54 = Rs. 3408
Total Reversal Rs. 64383/-

Opening Tax 126632

Vol. Paid 78477
Input on purchases 15108287
Total 15313396
Less: Reversal 64383
ITC 15249013
Less: Output Tax 15338073
Due -89060 (B-A)

Issue TDN/Challan of Rs. 89060/-a copy of order to the dealer.

(Sanjeev Kumar)
 ETO-Cum-Assessing Authority
Hisar, Ward-4
Dated: 22.11.2016
BEFORE SANJEEV KUMAR, EXCISE & TAXATION OFFICER-CUM-ASSESSING AUTHORITY, HISAR, WARD-4

Circle No.4 Disposal No. 838 Date 22.11.2016

Name of District-Hisar
Name and address of the dealer M/s Jai Filling Station Agroha
TIN 6431535374
Assessment year 2014-15
Nature of business Mfg./Trader/Contractor

Intimation under section 15(1) of Haryana VAT Act, 2003

The returns filed by the dealer have been examined. I am satisfied that the
same are complete in material particulars as per requirement of Section 15(I) of the Haryana VAT
Act, 2003. Brief facts, of the case is that the dealer is running a petrol pump that engaged in the
sale purchase of petrol, diesal and Lubricant etc. As per perusal of audit report there is shortage
of petrol & Diesal account as per Sch-E read with section 8of the VAT Act shortage evaporation
these cases are disposed off otherwise by way of sale and input tax credit needs to be reversed
moreover, as per judgment of Hon'ble Punjab & Haryana High Court in its decision CWP No.
21948 of 2012 as held that ITC on such evaporation is needs to be reversed u/s 8. The assessment
is framed as under:-

Calculation
Tax
GTO 158118196
Less: TTO@9.24 100495195 9285756
Balance 57623001
Less: TTO@12.07% 30166813 3642643
Balance 27456188
Less: TTO@13.125% 665616 87362
Balance 26790572
Less: TTO@21% 23603123 4956656
Balance 3187449
Less: TTO@26.25% 3187449 836705
Balance 0 18809122
Add: TTO@13.125% of Rs. 7500 of display 985
borad in view of Annexure (A) 7500 7500
Add: Interest U/s 14(6) of VAT Act 22728
Total 18832835
Input Tax Calculation
Shortage = H.S.D.@9.24%4118X48.05 = Rs.18283
H.S.D.@12.075% 1190X48.05__ =Rs._6904___
Petrol@21% 2508X54.09____= Rs. _28488
Petrol@26.25% __348X54.09_ = Rs. 4941____
Total Reversal Rs. 58616_______/-
Opening Tax as per R-2 229760
Vol. Paid 41500
Input on purchases 18537865
Total 18809125
Less: Reversal 58616
ITC 18750509
Less: Output Tax 18832835
Excess C/f -82326 (B-A)

Issue TDN/Challan of Rs. 82326/- alongwith a copy of order to the dealer.

(Sanjeev Kumar)
 ETO-Cum-Assessing Authority
Dated: 22.11.2016 Hisar, Ward-4
BEFORE SANJEEV KUMAR, EXCISE & TAXATION OFFICER-CUM-ASSESSING AUTHORITY, HISAR, WARD-4

Circle No.4 Disposal No. 831 Date 22.11.2016

Name of District-Hisar
Name and address of the dealer M/s Krishan Filling Station
TIN 6231534126
Assessment year 2014-15
Nature of business Mfg./Trader/Contractor

Intimation under section 15(1) of Haryana VAT Act, 2003

The returns filed by the dealer have been examined. I am satisfied that the
same are complete in material particulars as per requirement of Section 15(I) of the Haryana VAT
Act, 2003. Brief facts, of the case is that the dealer is running a petrol pump that engaged in the
sale purchase of petrol, diesal and Lubricant etc. As per perusal of audit report there is shortage
of petrol & Diesal account as per Sch-E read with section 8of the VAT Act shortage evaporation
these cases are disposed off otherwise by way of sale and input tax credit needs to be reversed
moreover, as per judgment of Hon'ble Punjab & Haryana High Court in its decision CWP No.
21948 of 2012 as held that ITC on such evaporation is needs to be reversed u/s 8. The assessment
is framed as under:-

Calculation
Tax
GTO 126300883
Less: TTO@9.24 77278142 7140500
Balance 49022741
Less: TTO@12.07% 25293056 3054137
Balance 23729685
Less: TTO@13.125% 75686 9934
Balance 23653999
Less: TTO@21% 20959036 4401398
Balance 2694963
Less: TTO@26.25% 2694963 707428
Balance 0 15313396
Add: Interest on account of non payment of Tax U/s14(6) 24677
15338073
Input Tax Calculation

Shortage = H.S.D.@9.24% 2690X49.14 = Rs.12215

H.S.D.@12.075% 897X49.14 =Rs.5321
Petrol@21% 1885X56.34 = Rs. 22060
Petrol@21% 1807X56.34 = Rs. 21379
Petrol@26.25% 210X56.54 = Rs. 3408
Total Reversal Rs. 64383/-

Opening Tax 126632

Vol. Paid 78477
Input on purchases 15108287
Total 15313396
Less: Reversal 64383
ITC 15249013
Less: Output Tax 15338073
Due -89060 (B-A)

Issue TDN/Challan of Rs. 89060/-a copy of order to the dealer.

(Sanjeev Kumar)
 ETO-Cum-Assessing Authority
Hisar, Ward-4
Dated: 22.11.2016
BEFORE SANJEEV KUMAR, EXCISE & TAXATION OFFICER-CUM-ASSESSING AUTHORITY, HISAR, WARD-4

Circle No.4 Disposal No. 865 Date 25.11.2016

Name of District-Hisar
Name and address of the dealer M/s Kishan Lal Lakhi Ram
TIN 6951501914
Assessment year 2014-15
Nature of business Mfg./Trader/Contractor

Intimation under section 15(1) of Haryana VAT Act, 2003

The case of the dealer was taken up inadvertantly in the scrutiny who is
running a petrol pump dealer. The Ld. ETC Haryana has issued the criteria of scrutiny in which
petrol pump cases are exempted from scrutiny. Hence the case is assessed U/s 15(1) of HVAT act.
The returns filed by the dealer have been examined. I am satisfied that the same are complete in
material particulars as per requirement of Section 15(I) of the Haryana VAT Act, 2003. Brief facts,
of the case is that the dealer is running a petrol pump that engaged in the sale purchase of
petrol, diesal and Lubricant etc. As per perusal of audit report there is shortage of petrol & Diesal
account as per Sch-E read with section 8of the VAT Act shortage evaporation these cases are
disposed off otherwise by way of sale and input tax credit needs to be reversed moreover, as per
judgment of Hon'ble Punjab & Haryana High Court in its decision CWP No. 21948 of 2012 as held
that ITC on such evaporation is needs to be reversed u/s 8. The assessment is framed as under:-

Calculation
Tax
GTO 177013429
Less: TTO@9.24 106864989 9874325
Balance 70148440
Less: TTO@12.07% 38749808 4679039
Balance 31398632
Less: TTO@13.125% 141922 18627
Balance 31256710
Less: TTO@21% 27698942 5816778
Balance 3557768
Less: TTO@26.25% 3557768 933914
Balance 0 21322683
Add: Interest U/s 14(6) of VAT Act 0
Input Tax Calculation
Shortage = H.S.D.@9.24%4296X49.08 = Rs.19482
H.S.D.@12.075% 1606X49.08__ =Rs._9523__
Petrol@21% 3007X56.24____= Rs. _35524
Petrol@26.25% __376X56.24_ = Rs. 5552____
Total Reversal Rs. = Rs. 70083/-
Opening Tax 213115
Vol. Paid 0
Input on purchases 21282441
Total 21495556
Less: Reversal 70083
ITC 21425473
Less: Output Tax 21322683
Excess C/f 102790 (B-A)

(Sanjeev Kumar)
ETO-Cum-Assessing Authority
Dated: 25.11.2016 Hisar, Ward-4
BEFORE AMIT BHATIA, EXCISE & TAXATION OFFICER-CUM-ASSESSING AUTHORITY, HISAR, WARD-4

Circle No.4 Disposal No. 622 Date 11.11.15

Name of District-Hisar
Name and address of the dealer M/s Kishan Lal Lakhi Ram
TIN 6951501914
Assessment year 2013-14
Nature of business Mfg./Trader/Contractor

Intimation under section 15(1) of Haryana VAT Act, 2003

The returns filed by the dealer have been examined. I am satisfied that the
same are complete in material particulars as per requirement of Section 15(I) of the Haryana VAT
Act, 2003. Brief facts, of the case is that the dealer is running a petrol pump that engaged in the
sale purchase of petrol, diesal and Lubricant etc. As per perusal of audit report there is shortage
of petrol & Diesal account as per Sch-E read with section 8of the VAT Act shortage evaporation
these cases are disposed off otherwise by way of sale and input tax credit needs to be reversed
moreover, as per judgment of Hon'ble Punjab & Haryana High Court in its decision CWP No.
21948 of 2012 as held that ITC on such evaporation is needs to be reversed u/s 8. The assessment
is framed as under:-

Calculation
Tax
GTO 179946358
Less: TTO@9.24 147268585 13607617
Balance 32677773
Less: TTO@12.07% 0 0
Balance 32677773
Less: TTO@13.125% 141216 18535
Balance 32536557
Less: TTO@21% 32536557 6832677
Balance 0
Add: Tax on sale of assests 0 2953
Balance 0 20461782
Input Tax Calculation
Opening Tax 0
TDS 290085
Input on purchases 20369106
Total 20659191
Less: Reversal 65984
ITC 20593207
Less: Excess C/f 134378
Less: Output Tax 20461782
Due -2953 (B-A)

Issue TDN/Challan of Rs. 2953/- alongwith a copy of order to the dealer.

(Amit Bhatia)
ETO-Cum-Assessing Authority
Hisar, Ward-4
Dated: 23.11.2016

PART B UNDER CST ACT-1956

NO ISS

(Amit Bhatia)
ETO-Cum-Assessing Authority
 Hisar, Ward-4

BEFORE SANJEEV KUMAR, EXCISE & TAXATION OFFICER-CUM-ASSESSING AUTHORITY, HISAR, WARD-4

Circle No.4 Disposal No. 838 Date 22.11.2016

Name of District-Hisar
Name and address of the dealer M/s Jai Filling Station Agroha
TIN 6431535374
Assessment year 2014-15
Nature of business Mfg./Trader/Contractor

PART B UNDER CST ACT-1956

NO ISS

(Sanjeev Kumar)
ETO-Cum-Assessing Authority
Hisar, Ward-4
BEFORE SANJEEV KUMAR, EXCISE & TAXATION OFFICER-CUM-ASSESSING AUTHORITY, HISAR, WARD-4

Circle No.4 Disposal No. 905 Date 28.11.2016

Name of District-Hisar
Name and address of the dealer M/s Bhadu Filling Station
TIN 6021534096
Assessment year 2014-15
Nature of business Mfg./Trader/Contractor

Intimation under section 15(1) of Haryana VAT Act, 2003

The returns filed by the dealer have been examined. I am satisfied that the
same are complete in material particulars as per requirement of Section 15(I) of the Haryana VAT
Act, 2003. Brief facts, of the case is that the dealer is running a petrol pump that engaged in the
sale purchase of petrol, diesal and Lubricant etc. As per perusal of audit report there is shortage
of petrol & Diesal account as per Sch-E read with section 8of the VAT Act shortage evaporation
these cases are disposed off otherwise by way of sale and input tax credit needs to be reversed
moreover, as per judgment of Hon'ble Punjab & Haryana High Court in its decision CWP No.
21948 of 2012 as held that ITC on such evaporation is needs to be reversed u/s 8. The assessment
is framed as under:-

Calculation
Tax
GTO 98712045
Less: TTO@9.24 62046065 5733056
Balance 36665980
Less: TTO@12.07% 20205431 2439806
Balance 16460549
Less: TTO@13.125% 257056 33739
Balance 16203493
Less: TTO@21% 14532866 3051902
Balance 1670627
Less: TTO@26.25% 1670627 438540
Balance 0
Interest on Late payment of Tax 9800
11706842
Input Tax Calculation

Shortage = H.S.D.@9.24% 1623X47.84 = Rs.5380

H.S.D.@12.075% 1519X54.30 =Rs.2344
Petrol@21% = Rs. 15588
Petrol@26.25% = Rs. 2154
Total Reversal Rs. 25566/-

Opening Tax 63955

TDS 0
Input on purchases 11637312
Total 11701267
Less: Reversal 25566
ITC 11675701
Less: Excess C/f as per R-2 4224
Total Input 11671477
Less: Output Tax 11706842
Due -35365 (B-A)

Issue TDN/Challan of Rs. 35365/- alongwith a copy of order to the dealer.

 (Sanjeev Kumar)
ETO-Cum-Assessing Authority
Dated: 28.11.2016 Hisar, Ward-4
 M/s Deepak Cotton Mill Assessment Year 2014-15

Calculation
GTO 798879261 TAX
Less: Export Sale 0
Balance 798879261
Less: Tax Free 247027599 0
Balance 551851662
Less ISS 443813034
Balance 108038628
Less: Goods Return 259886
Balance 107778742
Less: TTO@2.10% 26181222 549806
Balance 81597520
Less: TTO@5% 65471534 3273577
Balance 16125986
Less: TTO@5.25% 16084191 844420
Balance 41795 0
Less: TTO@13.125% 41795 5486
Balance 0
Less: TTO@5.25% 0 0
Total 4673288
Input Tax Computation
Opening Tax 0
Vol. Paid 0
Input on purchases 14417369
Total 14417369
Less: Adj. under CST 5994192
Less: Excess C/f as per R-2 4205220
ITC 4217957
Less: Output Tax 4673288
Due -455331

(Mahavir Singh)
ETO-Cum-Assessing Authority
Hisar, Ward-4
Part-B under the CST Act-1956 Tax
GTO 442863825
Less: Exempted Sale 142200160
Balance 300663665
Less: Goods Return 1279641
Balance 299384024
Less: TTO@2% with C Form 292514366 5850287
6869658
Less: TTO@2.10% without form C 6510342 136717
359316
Less: TTO@5% without C Form 359316 17966
NIL 6004970
Less; Adj. from VAT 5994192
Due 10778
Issue TDN/Challan of Rs.10778/- alongwith a copy of order to the dealer.

(Mahavir Singh)
ETO-Cum-Assessing Authority
Hisar, Ward-4
 M/s KISSAN AGRO INDUSTRY. Assessment Year 2014-15
Calculation
GTO 642709013 TAX
Less: Export Sale 0
Balance 642709013
Less: Tax Free 181777474 0
Balance 460931539
Less ISS 344773655
Balance 116157884
Less: Consingment sale 1859325
Balance 114298559
Less: TTO@2.10% 77663030 1630924
Balance 36635529
Less: TTO@5% 26592511 1329626
Balance 10043018
Less: TTO@5.25% 9960323 522917
Balance 82695 0
Less: TTO@13.125% 82695 10854
Balance 0
Less: TTO@5.25% 0 0
Total 3494320
Input Tax Computation
Opening Tax 1637496
Vol. Paid 0
Input on purchases 6766102
Total 8403598
Less: Adj. under CST 2000581
Less: Excess C/f as per R-2 2908697
ITC 3494320
Less: Output Tax 3494320
Due 0

Issue a copy of order to the dealer. (Mahavir Singh)

ETO-Cum-Assessing Authority
Hisar, Ward-4
Part-B under the CST Act-1956 Tax
GTO 346632980
Less: Consignment sale without F
Form@5.25% 426075 22369
Less: Consigbnment Sale without f
form @2.10% 1433250 30098
Balance 344773655
 Less: Tax Free ISS 244744586
Balance 100029069
Less: TTO@2% with C Form 85131469 1702629

14897600
Less: TTO@5.25% without form C 14897600 782124
0
NIL 2537221
Less; Adj. from VAT 2000581
Due 536640
Issue TDN/Challan of Rs. 536640/- alongwith a copy of order to the dealer. Time allowed upto
45 days to deposit statuatory form.
(Mahavir Singh)
ETO-Cum-Assessing Authority
Hisar, Ward-4
Circle No.4

Name and address of the dealer

TIN
Assessment year
Nature of business

Intimation under section 15(1) of Haryana VAT Act, 2003

The returns filed by the dealer have been examined. I am satisfied that the same are
complete in material particulars as per requirement of Section 15(i) of the Haryana VAT Act, 2003. So, the
case is deemed to have been assessed to tax under section 15(1) of the Act. The assessment is made U/s
15(i) of the HVAT Act, 2003 is as under:-
Calculation
Tax
GTO 420902
Add: Turnover shown as Damage Goods @12.5% 1093627
Add: Turnover shown as Damage Goods @5% 636707
Gross Turnover determined 2151236
Less; TTO@13.125% 1146275 150449
1004961
LESS: TTO@5.25% 1004961 52760
203209
Add: Interest for late payment 0 64537
Total (A) 267746
Input Tax Computation
Opening Tax 2582
TDS 0
Vol. Paid 24000
Input on purchases 0
Total 26582
Less: Excess C/f 0
ITC 26582
Less: Adj. in CST 0
Balance 26582
Less: output tax 267746
Due -241164 (B-A)

Issue TDN of Rs. 241164/- alongwith a copy of order to the dealer.

Dated : 05.12.17 (Mahavir Singh)
ETO-Cum-Assessing Authority
Hisar, Ward-4
0
 BEFORE MAHAVIR SINGH, EXCISE & TAXATION OFFICER-CUM-ASSESSING AUTHORITY, HISAR, WARD-4

Circle No.4 Disposal No. 678 Date 06.11.17

Name of District-Hisar
Name and address of the dealer M/s Bansal trading Co.
TIN 6931538688
Assessment year 2015-16
Nature of business Mfg./Trader/Contractor
Intimation under section 15(1) of Haryana VAT Act, 2003

The returns filed by the dealer have been examined. I am satisfied that the same are
complete in material particulars as per requirement of Section 15(i) of the Haryana VAT Act, 2003. So, the
case is deemed to have been assessed to tax under section 15(1) of the Act. Further in course of
examination of case file it has been observed that the dealer has conducted Inter State Sales of Goods after
07.09.2015 which was purchased from within the state as well as out of state after payment of tax
@13.125%. So in view of the notification dated No. 27/ST-1.A.6/2003/S.59/2015 dated24.11.15 if the goods
purchase @13.125% and sold against C Form input tax to the extent of amount of tax actually paid on the
purhcase of such goods in the state in under the Actor tax payable on sale of such goods under Central Sale
Tax Act 1956 whichever is lower. In the case in hand the dealer has shown Inter State Sale but not produced
the C Forms worth Rs. 2447158-00. So at this stage the full amount of input tax is being leivable however, in
case the dealer firm has submited C Forms before the Assessing authority or in appeal proceeding at any
later stage the input tax is required to be disallowed accordingly. The assessment is made U/s 15(i) of the
HVAT Act, 2003 is as under:-

Calculation
Tax
GTO 3712749
Less: ISS 2447158
Balance 1265591
Less: Tax Free 0
Balance 1265591
Less: TTO@5% 0 0
Balance 1265591
Less: TTO@4.20% 0 0
Balance 1265591
Less; TTO@5.25% 0 0
Balance 1265591
LESS: TTO@13.125% 1265591 166109
Add: Interest 0 0
Total (A) 166109
Input Tax Computation
Opening Tax 0
TDS 0
Vol. Paid 52000
Input on purchases 163967
Total 215967
Less: Excess C/f 916
ITC 215051 (B)
Less: Adj. in CST 48942
Balance 166109
Less: output tax 166109
Due 0 (B-A)
Issue a copy of order to the dealer.

(Mahavir Singh)
ETO-Cum-Assessing Authority
Hisar, Ward-4
Part-B under the CST Act-1956 Tax
GTO 2447158
Less: TTO@2% with C Form 0 0
2447158
Less:TTO@13.125% without C form 2447158 321189
balance 0 321189
Less: Adj. from VAT 48942
 Due 272247

Case is filed ending demand of Rs. 272247/-. Issue TDN alongwith a copy of order to the dealer.

Dated : 10.10.17 (Mahavir Singh)

ETO-Cum-Assessing Authority
Hisar, Ward-4
0