The court disposed of four writ petitions concerning tax exemption benefits. The petitions were found to be infructuous, as the respondents had since amended the exemption definition to include the specific benefit sought by the petitioners.
None; cases disposed of as infructuous.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
| CWP No.16245 of 1993 |
|---|
| M/s Gupta Oil Industries Petitioner |
| Versus |
| State of Punjab & others Respondents |
| CWP No.5225 of 1994 |
| M/s Gandhi Oils Private Limited Petitioner |
| Versus |
| State of Punjab & others Respondents |
| CWP No.11322 of 1994 |
| M/s Goomber Oil Mills Petitioner |
| Versus |
| State of Punjab & others Respondents |
| CWP No.13474 of 1994 |
| M/s Vipin Oil Extractions Pvt. Ltd. Petitioner |
| Versus |
| State of Punjab & others Respondents |
| Date of decision :07.11.2011 |
| CORAM: HON'BLE MR. JUSTICE HEMANT GUPTA HON'BLE MR. JUSTICE G.S.SANDHAWALIA |
| Present: Mr. Munish Bansal, Advocate, for Mr. H.S.Lalli, Advocate, for the petitioner(s). |
| Mr. P.K.Jain, Additional Advocate General, Punjab. |
CWP No.16245 of 1993
2
HEMANT GUPTA J. (Oral)
This order shall dispose of aforementioned four writ petitions.
The State Government framed an industrial policy dated 30th March, 1989 providing incentives for new industries started in the State on or after 1st April, 1989. The units for the petitioners were eligible and also granted exemption certificate but the benefit of policy was not granted under the scheme in respect of liability of the petitioners to pay purchase tax.
An affidavit has been filed on behalf of the respondents pointing out that the petitioners have been granted exemption from payment of purchase tax under the Punjab General Sales Tax (Determent and Exemption) Rules, 1991 vide notification dated 22.12.1995 published on 5.1.1996, when the definition of exemption certificate was amended so as to grant benefit of exemption from the purchase tax as well.
Disposed of as infructuous.
(HEMANT GUPTA) JUDGE
(G.S.SANDHAWALIA) JUDGE
07.11.2011 sailesh/kadyan/vimal
M/s Gupta Oil Industries
State of Punjab
Hemant Gupta
G.S. Sandhawalia
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
