2013 (4) TMI 687

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..... ivered by HEMANT GUPTA J.-The present appeal under section 36 of the Haryana 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, 197 .....

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..... (P&H). The learned counsel for the appellant has vehemently argued that interms of rule 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 argu .....

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..... ade irrespective of the fact that such dealer does not hold exemption certificate under rule 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 s .....

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