2013 (4) TMI 687

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..... aryana Value Added Tax Act, 2003 (for short, the Act ) arises out of orders dated May 29, 2003 (A3) and order dated November 6, 2012 (A5) whereby the claim of the appellant for exemption from payment of tax on the strength of furnishing of form ST14A in terms of rule 28A(4) of the Haryana General Sales Tax Rules, 1975 (for short, the Rules ) remained unsuccessful. The appellant during the rel .....

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..... le 28A(4) of the Rules, the exempted successive dealers are exempted from levy of tax including tax on the inter-State sales from purchase or sell subject to furnishing of certificate in form ST14A only. Rules 28A(4) does not exclude inter-State sales from its operation. We do not find any merit in the said argument in view of the judgment of this court in Casio India case [2006] 144 STC 4 (P H). .....

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..... le 28A of the Rules, then it would have incorporated the language of rule 28A(4)(c) in the notification and would not have put the rider that such dealer should not have charged tax under the Central Act on the sale of goods manufactured by it. Since this court has categorically held that inter-State sales are not exempted within the scope of rule 28A(4)(c), therefore, for the reasons recorded .....

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