2002 (9) TMI 821 - HC - VAT and Sales Tax

Summary

The High Court of Punjab and Haryana ruled in favor of the petitioner, an exempted unit under rule 28A of the Haryana General Sales Tax Rules, 1975. The petitioner, possessing an eligibility certificate for exemption, was not required to pay the assessed amounts for the years 1996-97 and 1997-98 as the exemption certificate covered the relevant period. The respondents were directed not to recover the amounts from the petitioner. (Case Citation: 2002 (9) TMI 821 - PUNJAB AND HARYANA HIGH COURT)