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2023 (10) TMI 519 - HC - VAT and Sales TaxEntitlement of rebate on the entire amount of tax paid on purchase of cotton seed at first stage and used in manufacturing of oil, oil-cake and residue - Section 15A of the Haryana General Sales Tax Act, 1973 read with rule 24A of the Haryana General Sales Tax Rules, 1975 - refund of tax paid in excess at first stage, over and above tax payable on finished goods at the stage of sale at his hands. HELD THAT:- As per the judgment in Sharda Cotton Ginning & Pressing Factory vs. State of Haryana and others [2001 (3) TMI 991 - PUNJAB AND HARYANA HIGH COURT], once the entire cotton seeds after purchase had been used in the manufacturing and if one of the items is tax free, rebate cannot be reduced proportionately and it has to be allowed in full. Since both the questions i.e. (1) whether on the facts and in the circumstances of the case, the dealer is entitled to rebate on the entire amount of tax paid on purchase of cotton seed at first stage and used in manufacturing of oil, oil-cake and residue in terms of the provisions of Section 15A of the Haryana General Sales Tax Act, 1973 read with rule 24A of the Haryana General Sales Tax Rules, 1975 and (2) if answer to the above question is in affirmative, whether the dealer is entitled to refund of tax paid in excess at first stage, over and above tax payable on finished goods at the stage of sale at his hands, have been answered in favour of the assessee. General Sales Tax Reference is allowed.
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