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2015 (9) TMI 209 - HC - VAT and Sales TaxEligibility for exemption – Scheme under Rule 28A – Fulfilment of rule Higher Level Screening Committee (HLSC) reopened order of secretary and held that appellant’s industrial unit is eligible for sales tax exemption only on fixed capital investment and appellant to avail exemption to that extent alone, as appellants’ company did not fulfil requirements in view of HGST Rules, 1975 – Tribunal vide order rejected application for review – Held that:- as per scheme under Rule 28A, order of Secretary had attained finality and that it was not open to HLSC to ignore order and to hear matter afresh on ground that HLSC had failed to consider particular aspect of matter – In order to be considered an eligible industrial unit, enterprise must be new industrial unit, the unit must be one which has been set up in State of Haryana and has not been or is not formed as result of purchase or transfer of old machinery except when purchased in course of import into territory of India or when cost of old machinery does not exceed 25% of total cost of machinery, etc – Admittedly machinery was new and not old so, this finding has attained finality– It was never contended by department that unit had not been set up in State of Haryana – Order of Secretary expressly records that it was not disputed that appellant had purchased part of machinery and that appellant had shifted this machinery to Chennai, which implied therein finding that machinery had been set up in Haryana. Under scheme of Rule 28A, there is clear hierarchy – Orders of LLSC are appealable to HLSC and orders of HLSC are appealable to Secretary – Order of HLSC in appeal shall be final and in second case order in appeal of Secretary shall be final – Orders appealed against merge into orders of appellate authorities – It is not open then for HLSC to reopen order of Secretary which had attained finality on another ground – HLSC, had no power or jurisdiction to review, modify or set aside order of Secretary – Tribunal wrongly held that merely because issue had not been considered in appeal, it was open to HLSC to suo motu reopen case – Impugned order of Tribunal and of HLSC set aside – Decided in favour of Appellant.
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