IN THE HIGH COURT FOR THE STATES OF PUNJAB AND HARYANA AT CHANDIGARH CWP No.11301 of 2011 Date of decision: October 19, 2011. M/s Rathi Thermax Ltd. ... Petitioner v. State of Haryana & Ors. ... Respondent(s) CORAM: HON'BLE MR. JUSTICE HEMANT GUPTA HON'BLE MR. JUSTICE G.S. SANDHAWALIA Present: Shri Rajiv Agnihotri, Advocate, for the petitioner. Hemant Gupta , J. (Oral): The matter in issue is covered by the Division Bench judgment of this Court in CWP No.6573 of 2007 (M/s Gheru Lal Bal Chand v. The State of Haryana and another), decided on September 23, 2011, wherein validity of sub-section 3 of Section 8 of the Haryana Value Added Tax Act, 2003 has been upheld with certain directions. It is admitted by learned counsel for the petitioner that appeal against the assessment order dated 16.3.2009 is pending before Joint Excise & Taxation Commissioner (Appeals). It is open to the petitioner to raise all contentions raised herein in the said appeal. In view of the said fact, no further orders are called for. The writ petition stands disposed of. [ Hemant Gupta ] Judge [ G.S. Sandhawalia ] October 19, 2011. Judge kadyan