No need to furnish bank guarantee for filing appeal when return was filed before 20-3-2009 under Har

CST & VAT: Haryana VAT - Where provisions of section 33(5) relating to entertainment of appeal were amended with effect from 20-3-2009 and for assessment year 2005-06 assessee filed return before 20-3-2009 and Assessing Authority passed assessment order on 26-3-2009 and against assessment order assessee filed appeal, unamended provisions of section 33(5) would be applicable to instant case