https://www.taxtmi.com/caselaws?id=270588 Relevant declaration forms may be produced before the Assessing Authority for fresh consideration of tax liability, and they are not barred merely because they were not examined earlier. An exemption under Rule 28B of the Haryana General Sales Tax Rules is confined to sales tax on finished products and does not extend to purchase tax. As purchase tax falls outside the notional sales tax exemption framework, it remains recoverable from an industrial unit enjoying exemption under Rule 28B. The appeal therefore succeeded only to the limited extent of permitting production of the STD-IV declaration and ST-14B forms, while the challenge to purchase tax recovery failed. en-us Mon, 28 Sep 2015 00:00:00 +0530 Mon, 11 Jan 2016 11:02:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270588 Relevant declaration forms may be produced before the Assessing Authority for fresh consideration of tax liability, and they are not barred merely because they were not examined earlier. An exemption under Rule 28B of the Haryana General Sales Tax Rules is confined to sales tax on finished products and does not extend to purchase tax. As purchase tax falls outside the notional sales tax exemption framework, it remains recoverable from an industrial unit enjoying exemption under Rule 28B. The appeal therefore succeeded only to the limited extent of permitting production of the STD-IV declaration and ST-14B forms, while the challenge to purchase tax recovery failed. Case-Laws VAT and Sales Tax Mon, 28 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270588