2024-VIL-536-P&H
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VAT High Court Cases

Punjab General Sales Tax Act, 1948 - Special Package of Incentives to Information Technology Industry, 2000 - Grant of Sales Tax Exemption under the Information Technology Policy on 12.07.2001 – petitioner seeking direction to the respondents to grant sales tax exemption without imposing any condition and in consonance with the Industrial Policy named “Special Package of Incentives to Information Technology Industry, 2000” - Petitioner’s case that imposing a condition in the Policy restricting the exemption by fixing the date (30th April, 2000) by which the effective steps were to be taken, in the Notification dated 16.09.2004 is wholly unreasonable – HELD – the exemption from payment of sales tax granted to the petitioner was withdrawn on 28.06.2002 - the exemption was withdrawn only on the ground that the Excise & Taxation Department did not notify the Policy for grant of sales tax exemption - the action of the respondents in withdrawing the exemption Certificate issued by the Department itself is contrary to the Notification dated 26.04.2000 - The Industrial Incentive policy is issued by the State Government after such Policy is approved by the Cabinet itself. Such notification is issued to carry out the objectives and the policy decisions taken in the Industrial Policy itself. If any notification issued by the government order in exercise of powers conferred in the Act, is found to be repugnant to the Industrial Policy declared in a government resolution, then the said notification must be held to be bad to that extent - the State Government cannot deny any benefit which is otherwise available to an Industrial Unit under the Incentive Policy itself and in the present case, the benefit of exemption was available to the petitioner under the “Special Package of Incentive for Information Technology Industry Policy” – the condition imposed in Sub Para V of Rule 2 of Amendment Rules dated 16.09.2004 with respect to the date i.e 30.04.2000 by which effective steps are to be taken is struck down. Order dated 28.06.2002 withdrawing the exemption from payment of sales tax is quashed. Exemption Certificate granted to the petitioner on 26.09.2001 is ordered to be revived - the petition stands allowed
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