9911796707
TMI Blog2019 (5) TMI 2X 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 12.3.2018 (Annexure A-5) passed by the Haryana Tax Tribunalrespondent No.2 (hereinafter referred to as "the Tribunal") in STA No. 344 of 2016-17, claiming the following substantial questions of law:- a) Whether in the facts and circumstances of the case, the order dated 12.3.2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e circumstances of the case, the Ld. HTT was not required to undertake strict interpretation of the exempting provisions contained in Section 7(6) of HVAT Act, 2003 and 11(1)(i) read with Section 19(i) of HSEZ Act, 2005 which provide for tax exemption to only an individual industrial unit? 2. A few facts necessary for adjudication of the instant appeal as narrated therein may be noticed. Respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Section 7(6) of the HVAT Act on procurement of goods can be extended to SEZ developers for activities that are to be undertaken which are necessarily required for carrying out setting up of SEZ unit within the processing area of SEZ.' In response thereto, the Principal Secretary to Government of Haryana, Excise and Taxation Department issued clarification dated 12.2.2013 (Annexure A-1) th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der dated 21.4.2016 (Annexure A-4) revised the assessment order, Annexure A-3 and created an additional demand of Rs. 38,02,770/- under the Act disallowing the claim of exemption of Rs. 2,76,30,342/- in view of clarification dated 12.2.2013 (Annexure A-1) issued by the Government. Against the order, Annexure A-4, respondent No.1 filed an appeal before the Tribunal. The Tribunal vide order dated 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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