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2011 (6) TMI 517 - HC - VAT and Sales TaxBenefit of deferment of tax - retrospective amendment in H. P. General Sales Tax (Deferment of Tax) Scheme, 2005 - petitioner-company was registered under this Scheme for the grant of benefit of deferment - petitioner challenged this order and according to the petitioner, once the petitioner-company had expanded its unit and was given benefit of deferment scheme, the State was estopped from withdrawing this benefit from the petitioner - State on the other hand is that there was a mistake in the original negative list attached to the notification. According to the State, liquor industry is not one of those industries to which such benefit has to be given – Held that:- stand of the State that by mistake, liquor industry was not included in the negative list appears to be correct, substantial material on record to show that the State had put in the negative list industries like the tobacco industry and even soft drink manufacturers. When soft drink manufactures are put in the negative list, it would indeed be surprising not to have liquor in the negative list, no fault can be found with the notification issued by the State including liquor in the negative list with retrospective effect, petition which is accordingly rejected
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