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2008 (2) TMI 833 - PUNJAB AND HARYANA HIGH COURTTax concessions under rule 28C of the Haryana General Sales Tax Rules, 1975 - eligible as "unit in pipeline" - Held that:- In view of the facts and circumstances of the case, the petitioner has failed to establish on record that the petitioner-company fulfils condition No. 1 of annexure P-3 to the effect that the unit is registered with the Department of Industries for availing the tax concessions and therefore, its application for grant of sales tax concession under the Rules, 1975 treating the expanded unit of the petitioner as "unit in pipeline" has been rightly rejected. We find no ground to quash the impugned order, annexure P-11, and thus, the writ petition fails and the same is hereby dismissed in limine.
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