Supreme Court · 2008 INSC 954 · Decided 20 August 2008
State of Haryana & ORS. v. M/S. AS. Fuels PVT. LTD. & ANR.
- Court
- Supreme Court of India
- Citation
- 2008 INSC 954 · [2008] 12 S.C.R. 370
- Case number
- CIVIL APPEAL No. 5386/2002
- Decided
- 20 August 2008
- Bench
- ARIJIT PASAYAT, P. SATHASIVAM (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
+ Haryana General Sales Tax Rules,. 1975: Rule 28(A)(10)(v) and (11)(a) - Industrial unit holding exemption c or entitlement certificate - Benefit of tax exemptiQn - Entitlement to - Held: Under sub-rule (11)(a) benefit is available if unit continues production for at least next five years production for preceding five years - Otherwise it would be liable to pay the benefit availed D by it during period of exemption with interest as if no tax exemption was ever availed - However, if it is able to satisfy Deputy Excise and Taxation Commissioner that loss in "·
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