IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No.6021 of 2010 Date of decision: 5.8.2010 Kunal Calcium Ltd. -----Petitioner. Vs. State of Haryana & another. -----Respondents CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Mr. A.K. Sachdeva, Advocate for the petitioner. --- ADARSH KUMAR GOEL, J. 1. This petition seeks quashing of order, Annexure P-v, passed by the Deputy Excise and Taxation Officer under the provisions of the Haryana Value Added Tax Act, 2003 (for short, “the Haryana VAT Act”) and Central Sales Tax Act, 1956 and for direction to refund of tax. 2. Case of the petitioner is that it was issued a certificate under Rule 28B (2)(i) of the Haryana General Sales Tax Rules, 1975 for benefit of exemption from payment of tax on the sale of manufactured goods. Inspite of that, impugned order of assessment was passed, determining liability of the petitioner to pay tax. Since the Tribunal had approved a similar order earlier, the petitioner did not avail the remedy available of approaching higher statutory authorities. CWP No.6021 of 2010 3. We are of the view that since the petitioner has statutory remedies under the Haryana VAT Act, this petition cannot be entertained at this stage. 4. The petition is dismissed. (ADARSH KUMAR GOEL) JUDGE August 05, 2010 ( AJAY KUMAR MITTAL ) ashwani JUDGE 2