2026-VIL-50-P&H
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VAT High Court Cases

Haryana General Sales Tax Act, 1973 - Tax concessions, Rule 28C of Haryana General Sales Tax Rules, 1975, “units in pipeline” – Challenge to denial of tax concessions under Rule 28C of the Haryana General Sales Tax Rules, 1975 - The petitioners had expanded or diversified their existing industrial units and applied for the tax concessions, but their applications were rejected on the ground that they did not fulfill the eligibility conditions, particularly the requirement of having the IEM registration on or before the cut-off date of 30.04.2000 - Whether the petitioners were entitled to the tax concessions under Rule 28C of the Haryana General Sales Tax Rules, 1975 as "units in pipeline" - HELD - The petitioners were not entitled to the tax concessions under Rule 28C as they did not fulfill the eligibility criteria to be considered "units in pipeline". As per the Rules, the "eligible industrial unit" for availing the tax concessions had to have the IEM registration on or before the cut-off date of 30.04.2000. However, in all the cases, the petitioners had obtained the IEM registrations for their expanded/diversified units either after the cut-off date or did not have the required IEM registration on the cut-off date. The subsequent IEM registrations cannot be deemed to relate back to petitioner’s earlier IEM registrations for the original units. Since the tax concessions were sought specifically for the expanded/diversified capacities, the requirement of having the IEM registration for the expanded/diversified unit on the cut-off date cannot be waived. The other eligibility conditions like having land/premises arranged, having applied for finances, and commencing production within 2 years were also not fulfilled by the petitioners - The respondents had correctly denied the tax concessions to the petitioners as they did not meet the eligibility criteria prescribed under Rule 28C of the Haryana General Sales Tax Rules, 1975 for being considered "units in pipeline" – The petitions are dismissed
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