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M/s Mohit Cotton & Oil Pvt. Ltd. Versus State of Haryana and others

2009 (5) TMI 949 - Punjab & Haryana High Court

CWP No. 10364 of 1999 - Dated:- 18-5-2009 - Mr. M.M. Kumar MR. H.S. Bhalla for the petitioner : Mr. R.P. Sawhney, Senior Advocate, with Mr. Avneesh Jhingan, Advocate, For the respondents : Ms. Ritu Bahri, DAG, Haryana, M.M. KUMAR, J. This order shall .....

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nal') holding that sales made by the petitioners to the registered dealers has to be taken into account for computing notional sales tax liability to be adjusted against the exemption granted. The petitioners have claimed that notional tax liabil .....

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e in notional tax liability of a unit as defined in Rule 28A(2)(n) of the Haryana General Sales Tax Rules, 1975 (for brevity, 'the Rules') came up for our consideration in the case of M/s Jai Durga Cotton Mills, Hissar v. State of Haryana and .....

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of 2009, decided on 17.3.2009) , we came to the following conclusion:- " After hearing learned counsel for the parties and perusing the paper book with their assistance, we have reached the conclusion that this petition is squarely covered by th .....

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industrial unit under the Local Sales Tax Law but for on exemption computed at the maximum rates specified under the Local Sales Tax Law. According to clause (ii) of Rule 28A(2)(n) amount of tax payable under the CST Act on the sales of finished prod .....

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of the Act and also sales to registered dealers. In M/s Liberty Enterprises case (supra), Hon'ble the Supreme Court considered sale and purchase of goods falling under Section 12 of the Act i.e. export sales whereas in the present case we are co .....

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lculation of 'notional tax liability' during the period in question. For the aforestated reasons this petition succeeds. The order dated 19.12.2001 (P-9) and order dated 26.5.2005 (P-11) passed by the Tribunal are set aside and direction is i .....

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