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2010 (4) TMI 987 - HC - VAT and Sales TaxWhether, on the facts and circumstances of the case, tax rebate admissible to M/s. H.M.T. Ltd., Pinjore in terms of section 15A of the Haryana General Sales Tax Act, 1973 read with rules 24A and 24B of the Rules made thereunder or the formula as per notification dated October 19, 2000 issued under section 15A is to be computed separately for the two divisions of the company—tractor division and machine tools division? Held that:- The Assessing Authority was correct in splitting and segregating the turnover reflected in the return of two divisions of the assessee for the purpose of calculating, rebate and levy of tax and rightly applied the indicated formula in this respect. Hence, the question of law is accordingly answered against the assessee. Sequelly, all the incidental questions of law framed in other reference petitions are also accordingly decided against the assessee as well.
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