Haryana General Sales Tax Act, 1973

In a suit for permanent injunction, the parties entered into a compromise decree dated 06‑09‑1996 requiring the defendant to pay a sum within six months. The defendant failed to pay, and the decree-holder filed an execution petition on 17‑02‑1997, before the six‑month period had expired. The defendant objected under Se…

Mis. Casio India Co. Pvt. Ltd., a manufacturer of radio pagers in Haryana, claimed exemption from Central Sales Tax (CST) on inter‑state sales of goods it purchased from another dealer holding a valid exemption certificate under Rule 28A. The State of Haryana rejected the claim, contending that the exemption applied on…

The appellants, Jay Vee Rice and General Mills, were granted exemption from sales tax under the Haryana General Sales Tax Act but collected purchase tax on paddy as part of the price received from the District Food and Supplies Controller (DFSC). The assessing authority held that the purchase tax so collected must be d…

The State of Haryana withdrew the sales‑tax exemption for solvent‑extraction plants by placing the industry in a negative list on 16‑12‑1996, after Mahabir Vegetable Oils Pvt. Ltd. had invested in setting up such a plant based on an earlier promise of exemption. The respondent claimed entitlement to the exemption on th…

The Haryana government assessed Hindustan Construction Co. for the 1998-99 year under the Haryana General Sales Tax Act, 1973 and ordered a refund in May 2000. The 1973 Act was repealed by the Haryana Value Added Tax Act, 2003 on 1 April 2003, which saved only pending proceedings. In June 2004, the tax authority exerci…

United Riceland Ltd., a dealer engaged in purchasing and dehusking paddy for export, was assessed purchase tax for the assessment year 1990-91 under the Haryana General Sales Tax Act, 1973. The dealer challenged the assessment, arguing that the exemption under Section 9(1)(b) should remain effective until the amendment…