Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 1975: Haryana Sales Tax Rules |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Haryana Sales Tax Rules, 1975:rr 28-A, 28-A(2)(n), 28-A(4) Explanation 1- "Export sales" Whether includible in "notional sales tax liability" - Assessee was granted Sales Tax Exemption Certificate w.e.f 13:3.1995 to 14.3.2002 - From 1.1.1997 assessee switched over to deferment tax payment scheme - Revisionar authority assessed 'Export Sales' <;luring the period of exemption l.e. from 1.4.1996 to 31.12.1996 for purpose of r28-A - Since 0 exemption quantum exhausted, excess amount ordered to be recovered - HELD: During the period in question export sales were not included in definition of 'notional sales tax liability' as provided in r28-A{2)(n) - High Court rightly upheld order of Tribunal setting aside order of revisional authority - Haryana General Sales Tax Act, 1973 - s. 3cB: The assessee-respondent in CA No. 1618/09, a manufacturer of shoes in the State of Haryana was, granted Sales Tax Exemption Certificate for-~n amou·nt of Rs.533 lakhs w.e.f. 15,3:19_~5 to 14.3.2002 in terms of s.13- F B of Haryana, Gehera1' Sales Tax Act, 1973 rlw r.28-A of Haryana General Sales~Ta·x Rules, 1975. The assessee availed the exemption benfit till 31.12.1996 and from 1.1.1.997 switched over to the deferment tax payment . · scheme. The assessing authority allowed the assessee ·ts· the deduction of Export Sales for the assessment year 1996-97 as per the deciaration forms. But the Revisional Authority, on revision assessed the Export Sales during . the period of exemption (1.4.1996 to 31.12.1996) at 4% for the purpose of r. 28-A of the 1975 Rules. Since the exempted quantum exhausted, the excess amount was ordered to be recovered. The Tribunal set aside the order of the Revisional Authority. The High Court having upheld the order of the Tribunal, the State Government filed the appeals. The question for consideration before the Court was: whether Export Sales were includible in "notional tax liability" of a unit as defined in Rule 28A(2)(n) of the 1975 Rules. |
Judge | Honble Mr. Justice S.H. Kapadia |
Neutral Citation | 2009 INSC 360 |
Petitioner | State Of Haryana |
Respondent | M/s Liberty Enterprises |
SCR | [2009] 4 S.C.R. 621 |
Judgement Date | 2009-03-17 |
Case Number | 1618 |
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