.... 18,76,83,599/- and Rs. 7,52,16,400/- retained by them as Sales Tax/Vat as per Entitlement Certificate Haryana Vat Department. The matter was adjudicated and it was observed by the adjudicating authority...., 2014 (307) ELT 625 (SC) has held that the amount retained by the appellant as per Entitlement Certificate Haryana Vat Department, no duty...Entitlement Certificate issued by the Haryana Vat Department or not.7. We find that the issue came up before the Hon'ble Apex Court in the case of Maruti Suzuki India Limited (supra...