2026-VIL-783-P&H
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VAT High Court Cases

Haryana General Sales Tax Rules, 1975 - Tax Concession – New Industrial Unit vs Expansion Unit – Classification and Eligibility – Appellant established manufacturing unit in 2000-2001 for manufacturing switches and other automobile parts. Appellant applied for tax concession claiming to be a new industrial unit under Rule 28C of the Haryana General Sales Tax Rules, 1975. Department rejected claim on ground that Appellant already had existing unit at Sonepat established in 1989 and that Gurugram unit was expansion of existing unit rather than new unit - Whether separate manufacturing unit at different location manufacturing both same items and different items can be treated as new industrial unit or should be classified as expansion of existing unit – HELD – The Rule 28C(3)(f) defines expansion as industrial capacity set up during operative period creating additional production facilities for manufacture of same product as unit before expansion with additional fixed capital investment exceeding 25% of fixed capital investment of unit before expansion at same or new location. Rule 28C(k) defines new industrial unit as unit set up in State which has come into commercial production during operative period or having come into commercial production under prior Rule has not started availing any tax concessions - Appellant had existing unit at Sonepat since 1989 but had not availed any tax exemption for said unit. The mere fact that Appellant had existing unit earlier does not preclude it from being treated as new industrial unit for purposes of tax concession if it had not availed concession for existing unit. The application was considered on merits and accepted but classified as expansion rather than new unit. Tribunal erred in affirming view restricting tax exemption by treating appellant as existing unit undertaking expansion – The impugned order is set aside and matter is remitted to Tribunal for fresh adjudication - The appeal succeeds and allowed
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