TMI Blog2002 (9) TMI 821X X X X Extracts X X X X X X X X Extracts X X X X ..... te certifying that it is entitled to exemption from sales tax to the tune of Rs. 420.66 lacs for the period from March 17, 1997 to March 16, 2004. The exemption certificate was issued on June 25, 2002 pertaining to the same period though it is renewed yearly. In the meantime, the petitioner was assessed under the Haryana General Sales Tax Act, 1973 and also under the Central Sales Tax Act, 1956, f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7-98 had been made, therefore, the petitioner is liable to deposit the amount in terms of those assessment orders. 3.. We have heard counsel for the parties and are of the view that the stand of the respondents cannot be sustained. It is common case of the parties that the petitioner is an exempted unit and is in possession of eligibility certificate. Merely because the exemption certificate was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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