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2019 (4) TMI 717 - HC - VAT and Sales TaxDeveloper and codeveloper of an SEZ - exemption from payment of tax - individual industrial unit - Section 7(6) of HVAT Act, 2003 and 11(1)(i) read with Section 19(i) of HSEZ Act, 2005 - time limitation - Held that:- The issue is covered by the decision in the case of Excise and Taxation Commissioner, Haryana Versus M/s Anant Raj Ltd. Rewari and another [2019 (4) TMI 637 - PUNJAB AND HARYANA HIGH COURT], where it was held that a developer and co-developer of an SEZ are entitled for exemption from payment of tax under the Act by virtue of Section 11(1)(i) of the HSEZ Act. The present appeal is also dismissed on merits as well as being time barred.
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