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

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 dispose of C.W.P. Nos. 10364 of 1999, 8468 and 10811 of 2002 as common question of law and facts are involved in these petitions. Challenge in these petitions is to various orders passed by the Sales Tax Tribunal Haryana (for brevity, 'the Tribu .....

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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 others (C.W.P. No. 14020 of 2005, decided on 8.5.2009). After dealing with the issue in detail in the light of the judgment of Hon'ble the Supreme Court rendered in the case of State of Haryana v. M/s Liberty Enterprises, (Civil Appeal No. 1618 .....

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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 products of the eligible industrial unit made in the course of inter-state trade or commerce are also eligible. Section 27(a) of the Act provides for deducting from 'gross turnover' that part of sale and purchase of goods falling under Section 12 .....

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