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2008 (3) TMI 462 - SC - VAT and Sales TaxWhether the respondent herein was entitled to addition of colour monitors in the eligibility certificate dated February 23, 1995 entitling it to sales tax exemption under rule 28A of the Haryana General Sales Tax Rules, 1975 for the manufacture of monochrome monitors and black and white TV sets? Whether the respondent was entitled to claim addition of a new item (colour monitor) in the eligibility certificate given to it, which certificate was restricted to the manufacture of monochrome monitors and black-and-white TV sets? Held that:- Department appeal allowed. remit the matter to the High Court for fresh consideration in accordance with law. The High Court had erred in relying upon the fact that modified eligibility certificate stood granted as it was granted pursuant to the impugned judgment of the Tribunal. Similarly, the High Court has relied upon its earlier judgment in Bharti Teletech Ltd. C.W.P. No. 11884 of 2003, in which the writ petition filed by the Department stood dismissed on the ground of laches. Therefore, in our view, both the above circumstances were irrelevant. As stated above, the High Court should have considered the matter on interpretation of rule 28A of 1975 Rules. It has not considered the said rule. It has not considered the above arguments.
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