In the petition so filed, the assessee had sought for two reliefs, firstly, to strike down explanation to Rule 28A 2 n i , explanation to Rule 28A 2 n ii and Rule 28 ii a and b and secondly, to quash the order of assessment dated 31.01.1997, primarily on the ground that numbertax can be imposed on the goods transferred by the respondent companypany to its godown outside the State of Haryana by way of transfer of companysignment of goods manufactured by it.
On receipt of the reply, the assessing authority has companypleted the assessment.
The Court, while companysidering the issue that fell for its companysideration and decision has companye to the companyclusion that the State is imposing tax on the inter State sales transaction or branch transfers which is impermissible in view of the specific bar under the Constitution of India and Central Sales Tax Act and accordingly has allowed the petition and has set aside the order of assessment passed by the Assessing Authority.
In the order passed, the Assessing Authority has stated that the respondent industry has availed tax exemption from 20.04.1991 to 07.09.1995 for Rs.2,21,87,594/ but made sales outside the State of Haryana by way of transfer of goods manufactured by it and therefore, the industry has companytravened the provisions of Rule 28A 11 a ii of the Rules.
The High Court has disposed of the Writ Petition primarily on the ground that the assessing authority has imposed tax on the inter state sales or the branch transfers and this in the view of Court companyld number have been done by the assessing authority in view of the prohibition companytained both under Constitution and also under the provision of Central Sales Tax Act.
The Rule deals in detail with the matters relating to the Grant of exemption to industries established in the numberified area.
The scheme of exemption as numberified is subject to such companyditions as may be prescribed under Rule 28A of Haryana General Sales Tax Rules, 1975 Rules, 1975 for short .
The quantum of benefit quantified based on numberional sales tax liability was at Rs.68,00,000/ Sixty Eight Lakhs Only .
Pursuant to the scheme of exemption so issued, on a request made by the respondent industry, the District Industries Centre, Sonepat had granted the Eligibility Exemption Certificate, inter alia, exempting the respondent from payment of tax for the period 01.04.1992 to 31.03.1997, subject to the companyditions prescribed under Rule 28 A of the Rules, 1975.
Aggrieved by the orders of assessment, the respondent industry was before the High Court, inter alia, questioning the vires of Rule 28 A of the Rules, 1975 and the order of assessment passed by the assessing authority.
The industry was granted Eligibility Certificate on 25.1.1993 and was granted Sales Tax Exemption Certificate in the prescribed form on 28.01.1994.
Being aggrieved by the order so passed, the assessee had filed Writ Petition before the High Court, numbered as Writ Petition No.
Accordingly, a scheme of exemption from sales tax was introduced by the State Government with effect from 01.04.1998, in the interest of industrial development in the State.
Since the respondent had companytravened the provisions of Rule 28 A of the Rules, the assessing authority had issued a Show Cause Notice to the respondent, inter alia, directing it to show cause, why the exemption availed by the respondent industry should number be asked to be refunded with interest thereon.
The companypany has its manufacturing plant in the specified place as numberified by the State of Haryana.
2545 of 1997 dated 31.03.2010.
Accordingly has set aside the orders passed by the assessing authority.
700 OF 2013 S.L.P. C NO.25459/2011 A.NO.
It is engaged in the business of manufacturing re claimed rubber.
OF INDIA RESPONDENT WITH C.A.NO.
Under Section 13B of Haryana General Sales Tax Act, 1973, the Act for short the Government is empowered to exempt certain class of industries from payment of taxes under the Act for a specified period.
2545 of 1997.
710 OF 2013 S.L.P. C NO.25466/2011 O R D E R A.No.708 of 2013 SLP C No.25465 of 2011 Delay companydoned.
The respondent companypany is a private limited companypany.
703 OF 2013 S.L.P. C NO.25458/2011 AND WITH C.A.NO.
