CST & VAT : Where State of Haryana issued an advertisement on 30-6-2000 that exemption from tax would be granted to 'units in pipeline' as on 30-4-2000 and thereupon assessee set up a unit in pipe line and filed an application under rule 28C on 26-7-2002 for grant of tax concession, since all formalities relating to setting up of unit were set into motion after cut off date of 30-4-2002, assessee could not be treated as a 'unit in pipeline' as on 30-4-2000
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[2014] 51 taxmann.com 410 (Punjab & Haryana)
HIGH COURT OF PUNJAB AND HARYANA
Shree Shree Radha Swamy Plastics Ltd.
v.
State of Haryana*
RAJIVE BHALLA AND DR. BHARAT BHUSHAN PARSOON, JJ.
CIVIL WRIT PETITION NOS. 13872 OF 2005,3936,7200,17561
OF 2006 AND 12462,13287 & 13494 OF 2012
JANUARY 31, 2014
Section 13B, read with sections 25A and 64 of the Haryana General Sales Tax Act, 1974 and rules 28A, 28B and 28C of the Haryana General Sales Tax Rules, 1975 - Exemption/concession from tax - Conditions precedent - Units in pipeline - Assessee-company was incorporated in year 1996 with object of manufacturing and selling HDPE woven fabrics and other packing material - It purchased land on 3-4-1996 and obtained change of land use certificate on 18-8-1997 - It received information, based on an advertisement issued by State of Haryana in Hindustan Times on 30-6-2000, that exemption would be granted to 'units in pipeline' as on 30-4-2000 - It sent a communication dated 5-7-2000 to General Manager, District Industries Centre, Panipat praying that its unit be included in list of 'units in pipeline' - It had already applied for registration of its unit with District Industries Centre, Panipat by way of an application dated 17-5-2000 - It had invested certain amount upto 31-3-2001 by way of constructing a building - It obtained sales tax registration on 30-4-2001, which was effective from 7-9-2000 - It obtained electricity connection on 17-1-2002 - It went into commercial production on 30-3-2002 - It filed an application under rule 28C on 26-7-2002 for grant of tax concession - Higher Level Screening Committee rejected application by holding that assessee was not registered in office of General Manager, District Industries Centre on 30-4-2000 - Whether since all formalities relating to setting up of unit were set into motion after cut off date of 30-4-2000, assessee could not be treated as a unit in pipeline as on 30-4-2000 - Held, yes - Whether, therefore, assessee was not entitled for tax concession - Held, yes [Paras 16 and 17] [In favour of revenue]
Notifications and Circulars : Notification S.O. NO. 161, dated 15-10-2001
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[2014] 51 taxmann.com 410 (Punjab & Haryana)
HIGH COURT OF PUNJAB AND HARYANA
Shree Shree Radha Swamy Plastics Ltd.
v.
State of Haryana*
RAJIVE BHALLA AND DR. BHARAT BHUSHAN PARSOON, JJ.
CIVIL WRIT PETITION NOS. 13872 OF 2005,3936,7200,17561
OF 2006 AND 12462,13287 & 13494 OF 2012
JANUARY 31, 2014
Section 13B, read with sections 25A and 64 of the Haryana General Sales Tax Act, 1974 and rules 28A, 28B and 28C of the Haryana General Sales Tax Rules, 1975 - Exemption/concession from tax - Conditions precedent - Units in pipeline - Assessee-company was incorporated in year 1996 with object of manufacturing and selling HDPE woven fabrics and other packing material - It purchased land on 3-4-1996 and obtained change of land use certificate on 18-8-1997 - It received information, based on an advertisement issued by State of Haryana in Hindustan Times on 30-6-2000, that exemption would be granted to 'units in pipeline' as on 30-4-2000 - It sent a communication dated 5-7-2000 to General Manager, District Industries Centre, Panipat praying that its unit be included in list of 'units in pipeline' - It had already applied for registration of its unit with District Industries Centre, Panipat by way of an application dated 17-5-2000 - It had invested certain amount upto 31-3-2001 by way of constructing a building - It obtained sales tax registration on 30-4-2001, which was effective from 7-9-2000 - It obtained electricity connection on 17-1-2002 - It went into commercial production on 30-3-2002 - It filed an application under rule 28C on 26-7-2002 for grant of tax concession - Higher Level Screening Committee rejected application by holding that assessee was not registered in office of General Manager, District Industries Centre on 30-4-2000 - Whether since all formalities relating to setting up of unit were set into motion after cut off date of 30-4-2000, assessee could not be treated as a unit in pipeline as on 30-4-2000 - Held, yes - Whether, therefore, assessee was not entitled for tax concession - Held, yes [Paras 16 and 17] [In favour of revenue]
Notifications and Circulars : Notification S.O. NO. 161, dated 15-10-2001
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