- (1.) By way of this petition filed under Section 482 of the Code of Criminal Procedure, 1973, the petitioners have sought quashing of criminal complaint No.409 dated 25.8.2008 (Annexure P-9), under Sections 406, 420, 465, 468, 491 and 120-B of the Indian Penal Code, 1860 ('IPC' for short); summoning order dated 22.9.2008 (Annexure P-10) and all the subsequent proceedings arising therefrom . Contents of the complaint (Annexure P-9) read as under:- "1. That the complainant is a Company registered under the provisions of Companies Act, 1956 and having its Corporate Office at Plot No. 40, Sector-44, Gurgaon 122002 and Office at 28, NIT, Faridabad 121001, Haryana. Mr. Kamal Seghal the signatory to the complaint is presently working as Senior Executive-Excise with the complainant Company and is fully aware of the facts and circumstances of the complaint. The Power of Attorney is duly executed in his name to institute and pursue the present complaint till its logical end.
(2.) That the complainant is engaged in the business of manufacturing and marketing of Refrigerators, Washing Machines, Air Conditioners, Microwave ovens and their spare parts (Products).
(3.) That the complainant purchased Compressor from accused on the settled terms and conditions as per their requirement from time to time for manufacturing purpose. The Vat Tax as per the provisions of the Haryana Government was payable @ 4% against issuing the D-1 form by purchaser and C-4 form by seller and complainant made payment of all their dues including Vat Tax @ 4% because the purchases were made for manufacturing purpose. As per the provisions of Haryana Government Sale Tax (Vat Tax), if the purchase is otherwise instead of manufacturing purpose, the vat tax payable is @ 12.5%.;