2019 (5) TMI 2

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....L, 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 12.3.2018 (Annexure A-5) passed by the Haryana Tax Tribunalrespondent No.2 (hereinafter referred to as "the Tribunal") in STA No. 344 of 2016-17, claiming the following substantial questions of law:- a) Whether in the facts and circumst....

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....ed 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 an individual industrial unit? 2. A few facts necessary for adjudication of....

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....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 thereto, the Principal Secretary to Government of Haryana, Excise and Taxation De....

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....r development of the said SEZ. The Revisional Authority vide order dated 21.4.2016 (Annexure A-4) revised the assessment order, Annexure A-3 and created an additional demand of Rs. 38,02,770/- under the Act disallowing the claim of exemption of Rs. 2,76,30,342/- in view of clarification dated 12.2.2013 (Annexure A-1) issued by the Government. Against the order, Annexure A-4, respondent No.1 filed ....