TMI Blog2019 (4) TMI 717X X X X Extracts X X X X X X X X Extracts X X X X ..... issue is covered by the decision in the case of Excise and Taxation Commissioner, Haryana Versus M/s Anant Raj Ltd. Rewari and another [2019 (4) TMI 637 - PUNJAB AND HARYANA HIGH COURT], where it was held 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 present appeal is also dismissed on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b) Whether Section 7(6) of the Haryana Value Added Tax Act, 2003 grants exemption from payment of VAT to an individual industrial unit or dealer in the developed SEZ and not to a developer or codeveloper of an SEZ? c) Whether on the facts and in the circumstances of the case, the Ld. HTT is justified in ignoring the provisions contained in Section 19(i) of the HSEZ Act, 2005, which was referr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rewari submitted a proposal to set up a Special Economic Zone (SEZ) at Rai, Sonepat. The said proposal was approved and notified by the Central Government vide notification dated 1.9.2008 and the said firm was granted license to set up and develop the SEZ as developer. M/s Anant Raj Ltd., Rewari awarded contract to respondent No.1. Respondent No.1 during the assessment year 2010-11 sold RMC in not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in SEZ area. Feeling aggrieved, M/s Anant Raj Ltd., Rewari 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 co-developer 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 ). The Assessing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7867-CII-2019 has been filed under Section 5 of the Limitation Act, 1963 for condonation of 191 days' delay in filing the appeal. 3. We have heard learned State counsel and have gone through the paper-book. 4. It was not disputed by the learned State counsel that this matter is covered by the decision of this Court in VATAP-150-2018 (Excise and Taxation Commissioner, Haryana v. M/s Anan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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