Haryana General Sales Tax Rules, 1975

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 State of Haryana sought to withdraw an eligibility certificate granted to Baldev Spinners Pvt. Ltd. under Rule 28A of the Haryana General Sales Tax Rules, 1975, on the ground that the applicant failed to produce a NOC/CLU certificate for agricultural land. The applicant had not disclosed that its unit was situated …

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 State of Haryana granted Bharti Teletech Ltd. a sales‑tax exemption under Rule 28A of the Haryana General Sales Tax Rules, 1975 for the period 13‑Dec‑1991 to 12‑Dec‑1998, conditioned on the unit maintaining average production for five years after the exemption. After the exemption expired, the Deputy Excise and Tax…

M/s Liberty Enterprises, a shoe manufacturer in Haryana, was granted a sales‑tax exemption certificate (Rs 533 lakhs) under Section 138 of the Haryana General Sales Tax Act, 1973 and Rule 28A of the 1975 Rules, effective 15 Mar 1995‑14 Mar 2002. The exemption was used until 31 Dec 1996, after which the firm switched to…

The respondents, who are clearing and forwarding agents (dalals), challenged Section 38 of the Haryana General Sales Tax Act, 1973 and Rule 53 of the 1975 Rules, which required them to obtain a licence, furnish transaction particulars and face a penalty of 20% of the value of goods for non‑compliance. The Punjab & Hary…