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TMI Blog2019 (5) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... /S ANANT RAJ LTD. REWARI AND ANOTHER [2019 (4) TMI 637 - PUNJAB AND HARYANA HIGH COURT], where it was held that a developer and co-developer of an SEZ are entitled for exemption from payment of tax under the Act by virtue of Section 11(1)(i) of the HSEZ Act - appeal disposed off. - VATAP-84-2019 (O&M) - - - Dated:- 20-3-2019 - MR AJAY KUMAR MITTAL AND MRS MANJARI NEHRU KAUL, JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nit or dealer in the developed SEZ and not to a developer or codeveloper of an SEZ? c) Whether on the facts and in the circumstances of the case, the Ld. HTT is justified in ignoring the provisions contained in Section 19(i) of the HSEZ Act, 2005, which was referred to and relied upon by the Revisional Authority in the order dated 21.4.2016 (Annexure A-4), which provides that not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said proposal was approved and notified by the Central Government vide notification dated 1.9.2008 and the said firm was granted license to set up and develop the SEZ as developer. M/s Anant Raj Ltd., Rewari awarded contract to respondent No.1. Respondent No.1 during the assessment year 2011-12 sold RMC in notified area of SEZ in Rai Industrial Area, Sonepat to the developer M/s Anant Raj Ltd. s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal. The Tribunal vide order dated 3.3.2017 (Annexure A-2) allowed the appeal by holding that a developer and co-developer of an SEZ are entitled to exemption from payment of tax under the Act by virtue of Section 11(1)(i) of the Haryana Special Economic Zone Act, 2005 (in short HSEZ Act ). The Assessing Authority vide order dated 31.3.2015 (Annexure A-3) framed the assessment of respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of 234 days' delay in filing the appeal. 3. We have heard learned State counsel and have gone through the paper-book. 4. It was not disputed by the learned State counsel that the issue raised herein is covered by the decision of this Court in VATAP-150-2018 (Excise and Taxation Commissioner, Haryana v. M/s Anant Raj Ltd. Rewari and another) and other co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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