IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH VAT Appeal No.29 of 2009 DATE OF DECISION: January 6, 2010 STATE OF PUNJAB AND OTHERS ...APPELLANTS VERSUS M/S MOHAN LAL HP CENTRE ...RESPONDENT CORAM: HON'BLE MR. JUSTICE ASHUTOSH MOHUNTA. HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR. PRESENT: MR. PIYUSH KANT JAIN, ADDL.A.G., PUNJAB MR. K.L. GOYAL, SR. ADVOCATE WITH MR. MANOJ KUMAR ROHILLA, ADVOCATE FOR THE RESPONDENT. ASHUTOSH MOHUNTA, J.(ORAL) Counsel for the parties are ad idem that the present case is squarely covered by the decision rendered in VAT Appeal No.70 of 2008, State of Punjab Vs. M/s City Petro, decided on January 8, 2009. In view of the above, the appeal is dismissed in the same terms as VAT Appeal No.70 of 2008, M/s City Petro (supra). (ASHUTOSH MOHUNTA) JUDGE January 6, 2010 (MEHINDER SINGH SULLAR) Gulati JUDGE