Sandan Vikas India Ltd. vs State of Haryana and Ors.
Haryana General Sales Tax Act 1973: Petition seeking quashing of quashing of s.2(gg) and s.2(j) read with note 4-Sale not deemed to have taken place inside State if goods were not in State when contract entered into, Location or delivery of goods within the State not a basis for levy of tax on sales of goods, Petition allowed-In a petition seeking quashing of s.2(gg) and s.2(j) read with note 4 of the Haryana General Sales Tax Act 1973 as amended, the high court held that i [LexDoc Id : 409220]
State of Haryana and Ors. vs Mahabir Vegetable Oils (P) Ltd.
Benefit of exemption-Beneficiaries of concession not required to pay tax or duty otherwise liable to be paid-An exemption was nothing but a freedom from an obligation, which an assessee was otherwise liable to discharge. The beneficiary of a concession had no [LexDoc Id : 403665]
United Riceland Ltd. vs State of Haryana and Anr.
Constitutional validity of retrospective amendment to s.15-A-Dealer not liable to pay purchase tax on purchase of paddy till date of promulgation of Ordinance-The appellant-dealer was engaged in the business of purchase and dehusking of paddy to produce rice in the State of Haryana. The turnover of the paddy [LexDoc Id : 401082]