2010 (2) TMI 1095

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....OSH MOHUNTA J.-The Haryana Sales Tax Tribunal (for short, "the Tribunal") vide order dated June 23, 2008, has referred the following questions of law for adjudication by this court: "Question No. 1 Whether, on true and correct interpretation of clause (i) of proviso to clause (a) of sub-rule (3) of rule 28B of the Haryana General Sales Tax Rules, 1975, the land purchased in 1996, where unit ....

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....ers set up its first unit in Plot No. 17-18, Phase IV, Gurgaon and thereafter it carried out further expansions and constructed unit II and thereafter units III and IV. The respondent claimed the incentive of exemption on payment of sales tax which were available to eligible industrial units under the provisions of rule 28B of the Haryana General Sales Tax Rules, 1975 (for short, "the Rules"). ....

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....sed by the appellant and after setting up the first unit, HLSC granted the appellant the benefit of sales tax exemption by taking only that portion of land which was utilized for setting up first unit. Subsequently, on the same piece of land, second unit as well as third and fourth unit have also been set up by the manufacturer. The appellant claims exemption from payment of sales tax as it has sa....