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2019 (5) TMI 2 - PUNJAB AND HARYANA HIGH COURTExemption from payment of VAT to an individual industrial unit or dealer in the developed SEZ - Section 7(6) of the Haryana Value Added Tax Act, 2003 - HELD THAT:- The issue decided in the case of EXCISE AND TAXATION COMMISSIONER, HARYANA VERSUS M/S ANANT RAJ LTD. REWARI AND ANOTHER [2019 (4) TMI 637 - PUNJAB AND HARYANA HIGH COURT], where it was held that a developer and co-developer of an SEZ are entitled for exemption from payment of tax under the Act by virtue of Section 11(1)(i) of the HSEZ Act - appeal disposed off.
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