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M/s Godrej Sara Lee Ltd., a manufacturer of mosquito repellents, was assessed by the Excise & Taxation Officer at a 4% VAT rate, but the Revisional Authority, suo motu, raised the rate to 10% and issued show‑cause notices. The company challenged the revisional orders by filing a writ petition under …
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 The 1973 Act was repealed by the Haryana Value Added Tax Act, 2003 on 1 April 2003, which saved only pending proceedings.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 …
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 …
