2020 (3) TMI 8

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....al of respondent No. 1-assessee (hereinafter described as 'the assessee') and dismissing the review application filed by the department. The assessee was registered at Kurukshetra under the Haryana General Sales Tax Act, 1973 (for short, 'the Act') as well as Central Sales Tax Act, 1956. An industrial unit was set up in 1994 at village Khanpur Kolian, District Kurukshetra, producing Butter Oil and ghee. The commercial production started on 1.9.1994. Exemption under Rule 28A of the Haryana General Sales Tax Rules, 1975 (for short, 'the Rules') was granted for 9 years i.e. from 1.9.1994 to 31.8.2003. In 1995, a diversified unit was set up to produce Milk Powder, Dairy Whitener, Desi Ghee etc. The diversified unit wa....

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....of April, 1988 and ending on the date on which new policy for incentive to industry is announced by the government of Haryana in industries department. xx xx xx (Rule 28-B) [CLASS OF INDUSTRIES, PERIOD AND OTHER CONDITIONS FOR EXEMPTION/DEFERMENT FROM PAYMENT OF TAX] xx xx xx (3) For the purpose of this Chapter, unless the context otherwise requires,- (a) "operative period" means the period starting from the 1st day of August, 1997, and ending on the date on which the policy for incentive to industry is terminated/revised by the Government of Haryana in Industries Department. Provided that the benefit of exemption/deferment shall be admissible under rule 28A to the Industrial un....

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....at as per the definition under Rule 28A, the operative period had come to an end on 15.4.1999 when the commercial production started but this does not help the case of the petitioner. The definition of 'operative period' under Rule 28B of the Rules has a proviso by which the benefit under Rule 28A was extended to the units who had taken three effective steps, firstly the land for the project had been purchased or taken on lease or rent, secondly the building plans were got approved in case of units located in controlled area and in other cases the building plans should be approved by the Architect, 50% of cost of civil works should have been completed and paid by 31.7.1997 and lastly 50% of machinery had been booked and atleast 10% ....