Disposed

M/S Shyam Rice Mills,Vill.Dangra, Tohana,Fatehabad v. State of Haryana

Punjab & Haryana HC11 Sept 2014VATREF/8/2010

Case brief

AI extract

What is this about?

The High Court disposed of multiple VAT references by relying on a previous decision (VATAP No. 48 of 2012). The court affirmed that the same questions of law regarding deferred tax computation and interest under the Haryana VAT Act were identical across all pending petitions.

What did the court decide?

All references disposed in same terms as VATAP No. 48 of 2012.

M/S Shyam Rice Mills,Vill.Dangra… — Service and Employment | Punjab & Haryana HC (2014)

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VATREF No. 8 of 2010 (O&M)

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[1]

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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VATREF No. 8 of 2010 (O&M) Decided on : 11.09.2014

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M/s Shyam Rice Mills, Vill. Dangra, Tohana, Fatehabad

. . . Petitioner

Versus

State of Haryana

. . . Respondent

CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MR. JUSTICE FATEH DEEP SINGH

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PRESENT: Mr. Avneesh Jhingan, Advocate for the petitioner(s) (in VATREF Nos. 8, 11, 12, 20, 21, 33, 35, 36, 37, 39, 42, 44, 52, 54, 55, 56 of 2010 and 2 to 4, 12 & 15 of 2011).

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Mr. S.K. Yadav, Advocate for the petitioner(s) (in VATREF Nos. 50 & 53 of 2010).

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Ms. Mamta Singla Talwar, AAG, Haryana. ********

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AJAY KUMAR MITTAL, J. (Oral)

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This order shall dispose of VATREF Nos. 8, 11, 12, 20, 21, 33, 35 to 37, 39, 42, 44, 50 & 52 to 56 of 2010 and 2 to 4, 12 & 15 of 2011, as according to learned counsel for the petitioner(s) the questions of law referred therein, are identical. The questions of law referred to this Court by the Haryana Tax Tribunal vide orders dated 02.08.2010 read as under:-

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“(i) What is the amount of 'deferred tax' within the meaning of section 61(2) (d) (iii) of the Haryana Value Added Tax Act, 2003; and how will the amount of one-half of the amount of deferred tax payable upfront along with the filing of the tax returns be computed under section 61(2) (d) (iii) of the Act?

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(ii) How the tax benefit in case of payment of one-half of the amount

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JAWALA RAM 2014.09.15 17:32 I attest to the accuracy and authenticity of this document Chandigarh

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VATREF No. 8 of 2010 (O&M)

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[2]

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of deferred tax upfront along with tax returns will be counted towards exhausting the capping limit on the amount of deferment of payment of tax?

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(iii) Whether the clarification issued under section 56(3) of the Act by the Financial Commissioner and Principal Secretary to Government Haryana in Haldi Ram's case dated 12.7.2004 dealt with the aforesaid questions and if it did, then was the Tribunal right in deciding the above questions raised in appeals?

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(iv) Is interest payable under the provisions of section 14(6) of the Act on short payment of one-half of the amount of deferred tax calculated in accordance with the Act and the Rules made thereunder?”

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It was submitted on behalf of the petitioner(s) that the questions of law referred to in the present petitions are similar to that raised in the case of M/s Sonex Auto Industries(P) Ltd., Bhadurgarh, vs. State of Haryana in VATAP No.48 of 2012 , decided on 25.07.2014 , by this Court. This fact has not been disputed by learned State counsel.

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In view thereof, all the above mentioned references are disposed of in the same terms as in VATAP No. 48 of 2012.

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(AJAY KUMAR MITTAL) JUDGE

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(FATEH DEEP SINGH) September 11, 2014 JUDGE J.Ram

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JAWALA RAM 2014.09.15 17:32 I attest to the accuracy and authenticity of this document Chandigarh

M/S Shyam Rice Mills,Vill.Dangra, Tohana,Fatehabad v. State of Haryana

Case brief

What is this about?

What did the court decide?

M/S Shyam Rice Mills,Vill.Dangra, Tohana,Fatehabad v. State of Haryana

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Cases cited

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Parties & counsel

Coram

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