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2017 (9) TMI 977 - PUNJAB & HARYANA HIGH COURTExemption from payment of central sales tax - The case set up by the petitioner is that though some other concessions were granted to the petitioner, however, the benefit of concessional rate of central sales tax was not granted, as a result of which the petitioner per force paid 4% central sales tax to the State - Held that: - No doubt, the petitioner was granted Letter of Intent and agreement was also signed with the State for grant of certain benefits, but for non-compliance of certain formalities, the benefit of concessional rate of central sales tax could not be availed of by the petitioner - It is undisputed that the petitioner has charged central sales tax @ 4% from its customers and paid the same to the State. If the petitioner was aggrieved of any in-action on the part of the State at the relevant time when the expanded unit came into production, on account of which he could not avail of the concession, the grievance could be raised but the petitioner continued making representations and charged and paid tax @ 4% - petition dismissed - decided against petitioner.
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