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2016 (9) TMI 465 - PUNJAB AND HARYANA HIGH COURTIssuance of eligibility certificate - manufacture of cattle feed - tax incentives - Section 13-B of the Haryana General Sales Tax Act, 1973 - eligibility certificate - Rule 28-A of the Haryana General Sales Tax Act, 1973 - eligible industrial unit - Rule 28-A(2)(f) of the Rules - notional sales tax liability - Rule 28A (2)(n) of the rules - negative list not entitled to the benefits - benefit of purchasing raw material without payment of tax - tax free goods - Rule 28A(4)(a) of the rules - Held that: - neither the product being manufactured by the petitioner, namely, cattle feed, nor the unit engaged in manufacturing of tax free products, is mentioned in the nagative list under sub-rule 5 of Rule 28A of the rules. Meaning thereby there is no bar as such to issue eligibility certificate to a unit engaged in manufacture of cattle feed or for that matter any product which may be tax free on the date. The eligibility certificate is issued, in case specifically not mentioned in the negative list. The quantum of benefit or type of benefit which the industrial unit may avail after issuance of eligibility certificate is a stage subsequent to the issuance thereof. As has already been referred to by the petitioner that in terms of notification issued by the Government, an eligible industrial unit availing exemption from payment of tax may be entitled to purchase goods without payment of tax. In the overall scheme, the object may be to promote industrialisation. This Court is not opining on the issue as to whether the petitioner will be entitled to any benefit and how the benefit, if any available, under the Rules will be calculated, as this is not the stage for that as only issue under consideration before this Court is as to whether the petitioner can be denied issuance of eligibility certificate. The rejection of the case of the petitioner for issuance of eligibility certificate merely on the ground that the petitioner is manufacturer of tax free goods cannot be legally sustained. Petition allowed - issuance of eligibility certificate granted - decided in favor of petitioner.
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