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2016 (1) TMI 380 - PUNJAB AND HARYANA HIGH COURT

2016 (1) TMI 380 - PUNJAB AND HARYANA HIGH COURT - TMI - Whether the appellant is entitled to produce the STDIV declaration and ST-14B Forms, even before the appellate authority - Held that:- 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 by passing a fresh order in accordance with law. In this view of the matter, the petitioner is entitled to produ .....

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ion from payment of sales tax on the sale of finished products and not exemption from the payment of purchase tax. In other words, the unit is entitled to exemption from the payment of sales tax only on the sale of goods manufactured by it and any purchase tax leviable was recoverable from the said unit. Thus, the Tribunal was right in holding that the notional tax liability calculated for the purposes of setting off against the tax exemption limit shall be the amount of tax payable on the sale .....

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AND MR. RAMENDRA JAIN For The Appellant : Mr. Avneesh Jhingan, Advocate For The Respondent : Ms. Mamta Singla Talwar, DAG, Haryana AJAY KUMAR MITTAL, J. 1. For the reasons stated in the application, delay of 492 days in filing the appeal is condoned. 2. This order shall dispose of two appeals bearing VATAP Nos. 183 and 184 of 2014 as according to the learned counsel for the parties, the issue involved therein is identical. For brevity, the facts are being extracted from VATAP No. 183 of 2014. 3 .....

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ed to be taken on record and consequential benefit be granted? (ii) Whether in the facts and circumstances of the case, the declaration forms can be produced at the appellate stage and even at the High Court stage? (iii) Whether in the facts and circumstances of the case, the appellant dealer should be made to suffer for the fault of the counsel who without of the knowledge of the dealer and for reasons best known to him did not press the said issue at the final arguments before the Tribunal? (i .....

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under Rule 28B of the Haryana General Sales Tax Rules, 1975 (for brevity the Rules ) and was granted exemption certificate valid for a period from 15.10.1999 to 14.10.2006 for a maximum benefit limit of ₹ 7,07,77,000/-. During the year in question, the assessee filed the statutory returns. The assessing authority finalized the assessment vide order dated 4.8.2004 (Annexure A-1) at ₹ 7,24,17,810/-. The said order was taken up for revision. The revisional authority vide order dated 9.1 .....

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notional tax liability. Hence, the present appeal. 5. We have heard learned counsel for the parties and perused the record. 6. The issues that arise for adjudication in these appeals are:- (i) Whether the appellant is entitled to produce the STDIV declaration and ST-14B Forms, even before the appellate authority? (ii) Whether the amount of purchase tax can be demanded from the appellant under Rule 28B(3)(j) of the Rules especially when it had been granted exemption from payment of tax? 7. Issue .....

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titioner 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. 8. Adverting to issue No. (ii), Rule 28B(3)(j) of the Rules describes eligibility certificate in the following terms:- (j) exemption certificate means a certificate granted in form S.T. 73A by the Deputy Excise and Taxation Commissioner of the District to the eligible industria .....

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d any purchase tax leviable was recoverable from the said unit. Thus, the Tribunal was right in holding that the notional tax liability calculated for the purposes of setting off against 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. The findings recorded by the Tri .....

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was to be adjusted against the tax exemption limit, so the revising authority could not have demanded the purchase tax from the company as per the law. The learned State representative had defended the impugned order on this issue stating that the correct position at law finally is that the purchase tax leviable is recoverable from an exempted unit as held by the Punjab 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 d .....

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