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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether inter-State sales were exempt from tax under rule 28A(4) of the Haryana General Sales Tax Rules, 1975 on furnishing of form ST14A.
Analysis: The appeal concerned the scope of rule 28A(4) of the Haryana General Sales Tax Rules, 1975 in relation to exemption from tax on inter-State sales. The Court relied on its earlier decision holding that the exemption under the rule and the connected notification did not extend to goods sold in the course of inter-State trade by dealers who did not hold a valid exemption certificate under rule 28A. The Court found that the language of the rule did not support the appellant's claim for exemption merely on furnishing form ST14A.
Conclusion: Inter-State sales were not exempt under rule 28A(4) on the facts of the case, and the claim for exemption failed.
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