Supreme Court · 2009 INSC 360 · Decided 17 March 2009
State of Haryana v. M/S Liberty Enterprises
- Court
- Supreme Court of India
- Citation
- 2009 INSC 360 · [2009] 4 S.C.R. 621
- Case number
- CIVIL APPEAL No. 1618/2009
- Decided
- 17 March 2009
- Bench
- S.H. KAPADIA, H.L. DATTU (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
4 S.C.R. 621 STATE OF HARYANA v M/S LIBERTY ENTERPRISES Civil Appeal No 1618 of 2009 MARCH 17, 2009 (S.H. KAPADIA AND H. L. DATTU, JJ) Haryana Sales Tax Rules, 1975: rr 28-A, 28-A(2)(n), 28-A(4) Explanatio_n 1- "Export sales" A B - Whether includible in "notional sales tax '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
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