https://www.taxtmi.com/caselaws?id=257408 Sales tax exemption under Section 13B of the Haryana General Sales Tax Act, 1973 read with Rule 28A of the Haryana General Sales Tax Rules, 1975 remained conditional on continued production and no closure of the unit for more than six months during the exemption period; on admitted long discontinuance of business, the exemption could not be retained. Rule 28A(9)(i) contained no exception for closure caused by circumstances beyond the assessee's control, and the Tribunal's findings were neither perverse nor erroneous. Recovery of the exempted tax with interest was therefore upheld, and no substantial question of law arose. en-us Tue, 14 Jan 2014 00:00:00 +0530 Wed, 11 Mar 2015 07:08:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257408 Sales tax exemption under Section 13B of the Haryana General Sales Tax Act, 1973 read with Rule 28A of the Haryana General Sales Tax Rules, 1975 remained conditional on continued production and no closure of the unit for more than six months during the exemption period; on admitted long discontinuance of business, the exemption could not be retained. Rule 28A(9)(i) contained no exception for closure caused by circumstances beyond the assessee's control, and the Tribunal's findings were neither perverse nor erroneous. Recovery of the exempted tax with interest was therefore upheld, and no substantial question of law arose. Case-Laws VAT and Sales Tax Tue, 14 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257408