Supreme Court · 2014 INSC 36 · Decided 20 January 2014
State of Haryana & ORS. v. Bharti Teletech LTD.
- Court
- Supreme Court of India
- Citation
- 2014 INSC 36 · [2014] 1 S.C.R. 548
- Case number
- CIVIL APPEAL No. 6791/2004
- Decided
- 20 January 2014
- Bench
- H.L. DATTU, DIPAK MISRA, S.A. BOBDE (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
1 S.C.R. 548 STATE OF HARYANA & ORS. v. BHARTI TELETECH LTD. (Civil Appeal No. 6791 of 2004) JANUARY 20, 2014. [H.L. DATTU, DIPAK MISRA AND S.A. BOBDE JJ.] HARYANA GENERAL SALES TAX RULES, 1975: c r. 28-A (11) (a) (i) and (b) - Sales tax exemption allowed subject to assessee maintaining being had to 0 its nature and purpose - Beneficiary unit having failed to fulfil the stipulation contained in r.28-A(11 )(a)(i) and (b) is liable to pay full amount of tax benefit with interest. s.28-A(11)(a)(i)(b) - Sales tax exemption - Held: Concept of exemption is required to be tested on a
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