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M/s Relaxo Footwear Ltd. Versus State of Haryana

2015 (12) TMI 309 - PUNJAB & HARYANA HIGH COURT

Benefit under Rule 28B of the Haryana General Sales Tax Rules, 1975 - Disallowance of adjustment of purchase tax against notional tax liability - Entitlement to produce STDIV declaration and ST-14B Forms, even before the appellate authority - Held that:- Petitioner is entitled to produce the STD-IV declaration and ST-14B Forms before the Assessing Authority who shall thereafter examine the tax liability and decide the matter by passing a fresh order, in accordance with law.

Exemption .....

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the tax exemption limit shall be the amount of tax payable on the sale of furnished products under the Local Sales Tax Law and the Central Sales Tax Act, 1956 which does not include purchase tax and, therefore, the amount of purchase tax levied was recoverable from the appellant. - No illegality or perversity could be demonstrated in the aforesaid findings recorded by the Tribunal which may call for interference by this Court on this question. - Decided against the assessee. - VATAP No. 183 of 2 .....

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s are being extracted from VATAP No. 183 of 2014. 3. VATAP No. 183 of 2014 has been filed by the assessee under Section 36 of the Haryana Value Added Tax Act, 2003 (in short "the Act") against the order dated 15.1.2013 (Annexure A-3) passed by the Haryana Tax Tribunal, Haryana, Chandigarh (hereinafter referred to as "the Tribunal") in STA No. 869 of 2012-2013 claiming the following substantial questions of law:- (i) Whether in the facts and circumstances of the case, the decl .....

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d not press the said issue at the final arguments before the Tribunal? (iv) Whether in the facts and circumstances of the case, the benefit given under Rule 28B covers purchase tax liability? (v) Whether in the facts and circumstances of the case, the order Annexure A-3 so far as it decides the purchase tax issue relied upon contradictory findings? 4. A few facts necessary for adjudication of the instant appeal as narrated therein may be noticed. The assessee is engaged in the business of manufa .....

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said order was taken up for revision. The revisional authority vide order dated 9.12.2004 (Annexure A-2) revised the order by disallowing adjustment of purchase tax against notional tax liability and the pro-rata computation of tax made by the assessing authority. Aggrieved by the said order, the appellant filed an appeal before the Tribunal who vide order dated 15.1.2013 (Annexure A-3) partly allowed the appeal by accepting the pro-rata calculation of tax made by the assessing authority. The T .....

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he Rules especially when it had been granted exemption from payment of tax? 7. Issue No.(i) is covered by the decision of this Court in Jai Hanuman Stone Crushing Mills, Bhiwani v. The State of Haryana and others (2014) 47 PHT 172 (P&H), wherein this Court while disposing of the matter held that the petitioner therein is entitled to produce the tax invoices, Forms VAT C-4 and Forms VAT D-1 before the Assessing Authority who thereafter has to determine the tax liability by deciding the matter .....

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granted in form S.T. 73A by the Deputy Excise and Taxation Commissioner of the District to the eligible industrial unit holding eligibility certificate which entitles the unit to avail of exemption from payment of sales tax on the sale of finished products." A plain reading of Rule 28B(3)(j) of the Rules clearly spells out that the beneficiary unit is entitled to exemption from payment of sales tax on the sale of finished products and not exemption from the payment of purchase tax. In othe .....

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x and, therefore, the amount of purchase tax levied was recoverable from the appellant. The findings recorded by the Tribunal read thus:- "3. The second issue raised by Mr. K.K. Gupta, learned counsel for the appellant, is that the amount of purchase tax assessed cannot be demanded from the appellant-company because it had been enjoying exemption from payment of tax during the year 2000- 01 and as per the interpretation of law, vide K.K. Spinners' case decided on 21.7.22000, reported in .....

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and Haryana High Court in M/s Aggarwal Rice & General Mills vs. The State of Haryana and others C.W.P. No. 15133 of 2006 decided on January 14, 2009. We have applied our mind on this issue deeply. The case of K.K. Spinners cited by the Ld. Counsel for the appellant related to rule 28A while the exemption granted to the appellant-company was under rule 28B. It is seen, as has been mentioned by the revising authority, from the sub-rule (3) of rule 28B that it entitles the beneficial unit to av .....

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