The Punjab and Haryana High Court granted sales tax exemption to ...

Benefit of Special Package of Incentives allowed since the petitioner was entitled to sales tax exemption. Condition imposed on effective steps date struck down. - HC

Case Laws VAT and Sales Tax

May 23, 2024

The Punjab and Haryana High Court granted sales tax exemption to the petitioner in accordance with the "Special Package of Incentives to Information Technology Industry, 2000" without imposing any additional conditions. The court held that the State Government cannot deny benefits available under the Industrial Incentive Policy itself. The condition imposed in the Amendment Rules regarding the effective date was struck down. The order withdrawing the exemption was quashed, and the exemption certificate granted to the petitioner was ordered to be reinstated. The petition was allowed.

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The Punjab and Haryana High Court granted sales tax exemption to ...

Benefit of Special Package of Incentives allowed since the petitioner was entitled to sales tax exemption. Condition imposed on effective steps date struck down. - HC

Case Laws VAT and Sales Tax

May 23, 2024

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