Supreme Court of India
State of Haryana & Ors. v. M/s. As. Fuels Pvt. Ltd. & Anr.
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1 Supreme Court bench has cited this judgment.
From the headnote
Haryana General Sales Tax Rules,. 1975: Rule 28( )(10)(v) and (11)(a) - Industrial unit holding exemption c or entitlement certificate - Benefit of tax exemptiQn - Entitlement to - Held: Under sub-rule (11)(a) benefit is available if unit continues production for at least next five years not below the average production for preceding five years - Otherwise it would be liable to pay the benefit availed by it during period of exemption with interest as if no tax exemption was ever availed - However, if it is able to satisfy Deputy Excise and Taxation Commissioner that loss in "· production was
Where later benches applied it
Of those, 1 relied on
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