9911796707
TMI Blog2019 (4) TMI 637X X X X Extracts X X X X X X X X Extracts X X X X ..... by the State under Section 36 of the Haryana Value Added Tax Act, 2003 (in short "the Act") against the order dated 3.3.2017 (Annexure A-2) passed by the Haryana Tax Tribunal (hereinafter referred to as "the Tribunal") in STA No. 46 of 2013-14, claiming the following substantial questions of law:- a) Whether in the facts and circumstances of the case, the order dated 3.3.2017 (Annexure A-2) passed by Ld. Haryana Tax Tribunal is legally justified, reasonable and sustainable in the eyes of law? b) Whether the mandate of Section 7(6) of the Haryana Value Added Tax Act, 2003 is not clear about granting exemption from payment of VAT to an 'individual industrial unit or dealer' and not to a developer or a co-developer' of a SEZ a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y to Government of Haryana, Excise and Taxation Department issued clarification dated 12.2.2013 (Annexure A-1) that the developer or co-developer of a SEZ is not exempted from payment of VAT for setting up of the unit in SEZ area. Feeling aggrieved, respondent No.1 filed an appeal before the Tribunal. The Tribunal vide order dated 3.3.2017 (Annexure A-2) allowed the appeal by holding that a developer and codeveloper of an SEZ are entitled to exemption from payment of tax under the Act by virtue of Section 11(1)(i) of the Haryana Special Economic Zone Act, 2005 (in short "HSEZ Act"). Hence, the present appeals. 4. After hearing learned counsel for the parties, we do not find any merit in the appeals. 5. It would be advantageous to refer Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal while setting aside the observations of the appellant as recorded in para 3 (iii) of the clarification order issued under Section 56(3) of the Act, had recorded that a developer and co-developer of an SEZ are entitled for exemption from payment of tax under the Act by virtue of Section 11(1)(i) of the HSEZ Act. The relevant findings recorded by the Tribunal read thus:- "For the reasons aforesaid, we find that although the conclusion in the impugned order that developer or codeveloper of a SEZ has not been exempted from payment of tax under the HVAT Act by section 7(6) of the HVAT Act and only an individual unit/dealer has been exempted for setting up of the unit in SEZ area is correct, but observation in para 3 (iii) of the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
