https://www.taxtmi.com/caselaws?id=167712 Inter-State sales were not exempt from tax under rule 28A(4) of the Haryana General Sales Tax Rules, 1975 merely on furnishing form ST14A. The Court applied its earlier interpretation that the exemption under the rule and connected notification did not extend to goods sold in the course of inter-State trade by dealers lacking a valid exemption certificate under rule 28A. On that reading, the statutory language did not support the claimed exemption, and the exemption claim failed. en-us Tue, 23 Apr 2013 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167712 Inter-State sales were not exempt from tax under rule 28A(4) of the Haryana General Sales Tax Rules, 1975 merely on furnishing form ST14A. The Court applied its earlier interpretation that the exemption under the rule and connected notification did not extend to goods sold in the course of inter-State trade by dealers lacking a valid exemption certificate under rule 28A. On that reading, the statutory language did not support the claimed exemption, and the exemption claim failed. Case-Laws VAT and Sales Tax Tue, 23 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167712