Genuine but Stolen ST-15 Forms Cannot Defeat Deduction Claim: P&H HC

MMTC Limited Vs State of Haryana And Ors (Punjab And Haryana High Court) The petitioner, a Government of India Public Sector Undertaking, filed a writ petition under Articles 226 and 227 of the Constitution seeking a declaration that Rule 21(2) of the Haryana General Sales Tax Rules, 1975 is invalid. The petitioner also sought quashing of the orders dated 30.06.1999 and 06.05.2005, through which its deduction claims were rejected. In assessment proceedings for 1993–94, the petitioner declared RD sales of Rs. 6,37,52,964 and submitted ST-15 forms issued by purchasing dealers, including M/s Sh...