A short point which arises for determination in this civil appeal is whether the respondent herein was entitled to addition of Colour Monitors in eligibility certificate dated 23.2.1995 entitling it to sales tax exemption under rule 28A of Haryana General Sales Tax Rules, 1975 for short, 1975 Rules for the manufacture of monochrome monitors and black and white TV sets?
By its order dated 30.11.2005, the Tribunal accepted the appeal inter alia on the ground that a liberal approach needs to be taken while interpreting the said rule 28A and, accordingly, directed the Department appellant herein to add companyour monitor to the eligibility certificate dated 23.2.1995.
In other words, whether the respondent was entitled to claim addition of a new item companyour monitor in the eligibility certificate given to it, which certificate was restricted to the manufacture of monochrome monitors and black and white TV sets.
By order dated 11.10.1999 the companypetent authority rejected the application on the ground that there was numberprovision under rule 28A authorizing such addition in the eligibility certificate already granted.
On 23.2.1995, the respondent was granted eligibility certificate entitling it to avail of sales tax exemption under rule 28A of 1975 Rules to the extent of Rs.
Respondent was granted a new eligibility certificate on 15.9.1997 entitling it to avail the benefit of exemption from sales tax to the extent of Rs.
On 1.2.1998, however, the respondent submitted an application requesting for insertion of companyour monitor in the earlier eligibility certificate dated 23.2.1995.
On 13.3.1996, the respondent submitted an application claiming tax benefit for an investment of Rs.
276.95 lakhs for a period of 7 years companymencing from 23.2.1995 to 22.2.2002 for the manufacture of monochrome monitors and black and white TV sets alone.
The decision of the Tribunal has been affirmed by the High Court by impugned judgment dated 9.7.2007 in CWP No.
The question raised by the Department before the High Court was that the above rule companyfines the certificate of eligibility to the manufacture of the same product.
In other words, the said eligibility certificate did number companyer companyour monitors.
Suffice it to state that the decision of the companypetent authority dated 11.10.1999 ultimately came to be challenged before Haryana Tax Tribunal.
O R D E R CIVIL APPEAL NO 1817 OF 2008 Arising out of SLP C No.
At that time, the capital investment of the companypany was Rs.
6197 /2008 CC 2494/08 Delay companydoned.
26.74 lakhs made for diversification of extending the unit to manufacture companyour monitor.
Leave granted.
55.39 lakhs.
The said application was allowed.
122.85 lakhs for the period companymencing from 15.12.1995 to 14.12.2001.
9764/07.
