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TMI Blog2020 (3) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... after described as 'the assessee') and dismissing the review application filed by the department. The assessee was registered at Kurukshetra under the Haryana General Sales Tax Act, 1973 (for short, 'the Act') as well as Central Sales Tax Act, 1956. An industrial unit was set up in 1994 at village Khanpur Kolian, District Kurukshetra, producing Butter Oil and ghee. The commercial production started on 1.9.1994. Exemption under Rule 28A of the Haryana General Sales Tax Rules, 1975 (for short, 'the Rules') was granted for 9 years i.e. from 1.9.1994 to 31.8.2003. In 1995, a diversified unit was set up to produce Milk Powder, Dairy Whitener, Desi Ghee etc. The diversified unit was also allowed exemption for a period of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is announced by the government of Haryana in industries department. xx xx xx (Rule 28-B) [CLASS OF INDUSTRIES, PERIOD AND OTHER CONDITIONS FOR EXEMPTION/DEFERMENT FROM PAYMENT OF TAX] xx xx xx (3) For the purpose of this Chapter, unless the context otherwise requires,- (a) "operative period" means the period starting from the 1st day of August, 1997, and ending on the date on which the policy for incentive to industry is terminated/revised by the Government of Haryana in Industries Department. Provided that the benefit of exemption/deferment shall be admissible under rule 28A to the Industrial units which have taken following effective steps: (i) Land has been purchased for the project or taken on lease or rent; ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of the petitioner. The definition of 'operative period' under Rule 28B of the Rules has a proviso by which the benefit under Rule 28A was extended to the units who had taken three effective steps, firstly the land for the project had been purchased or taken on lease or rent, secondly the building plans were got approved in case of units located in controlled area and in other cases the building plans should be approved by the Architect, 50% of cost of civil works should have been completed and paid by 31.7.1997 and lastly 50% of machinery had been booked and atleast 10% amount paid in advance as on 31.3.1998. All the three conditions were required to be fulfilled. The ground for rejection of exemption claim by HLSC could be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I am also satisfied that the case of the appellant unit is covered under proviso to clause (a) of Rule 28-B and has rightly applied under rule 28-A and is entitled to benefit of exemption under the said rule as the unit fulfills all the three conditions provided in the aforesaid proviso. The land stood purchased in 1992, building plan stood approved by the approved Architect, more than 50% of the amount stood paid for as the cost of civil work upto 31st July, 1997. The departmental representatives have not rebutted the grounds of appeal on this point and have rather conceded. It is, therefore, held that the appellant unit is entitled to the benefit if incentive under Rule 28-A of Haryana General Sales Tax Rules, 1975." There is another as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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