2019 (4) TMI 717

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.... For The Petitioner : Ms. Mamta Singla Talwar, DAG ORDER AJAY KUMAR MITTAL, J. 1. This appeal has been filed by the State under Section 36 of the Haryana Value Added Tax Act, 2003 (in short "the Act") against the order dated 12.7.2018 (Annexure A-5) passed by the Haryana Tax Tribunalrespondent No.2 (hereinafter referred to as "the Tribunal") in STA No. 499 of 2016-17, claiming the follow....

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.... effect any right, privilege, obligation, liability acquired, accrued or incurred under any other law? d) Whether on facts and in the circumstances of the case, the Ld. HTT was not required to undertake strict interpretation of the exempting provisions contained in Section 7(6) of HVAT Act, 2003 and 11(1)(i) read with Section 19(i) of HSEZ Act, 2005 which provide for tax exemption to only....

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....mpted sale in the returns. M/s Dr. Fresh SEZ Private Ltd., Gurugram had sought clarification as to 'whether the benefit of VAT exemption under Section 7(6) of the HVAT Act on procurement of goods can be extended to SEZ developers for activities that are to be undertaken which are necessarily required for carrying out setting up of SEZ unit within the processing area of SEZ.' In response th....

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....Act permitting exemption of tax on turnover related to construction activity for development of the said SEZ. The Revisional Authority vide order dated 9.9.2016 (Annexure A-4) revised the assessment order, Annexure A-3 and created an additional demand of Rs. 32,93,385/- under the Act disallowing the claim of exemption of Rs. 2,00,42,208/- in view of clarification dated 12.2.2013 (Annexure A-1) iss....