- (1.) This order will dispose of VAT Appeal No. 59 of 2014, CWP Nos. 8436 and 14681 of 2014. Facts of VAT Appeal No. 59 of 2014:
(2.) The assessee is in appeal before this Court impugning the order passed by the Haryana Tax Tribunal (for short 'the Tribunal'), upholding levy of surcharge on the amount of lump sum tax paid by the appellant on the works contract. The appellant in the present case is a dealer registered under the Haryana Value Added Tax Act, 2003 (for short 'the VAT Act') and is carrying on business as works contractor. Facts in CWP No. 8436 of 2014:
(3.) The assessee has filed the present petition impugning the order of assessment dated 27.11.2013 passed by the Assessing Authority levying surcharge on the tax payable on lump sum basis on the works contract. The petitioner is carrying on the business as works contractor. Facts in CWP No. 14681 of 2014:;