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Case Summary

This batch of writ petitions before the Hon'ble High Court of Punjab & Haryana challenged validity of Revision proceedings initiated under Section 34 of the Haryana VAT Act on the grounds of being without any jurisdiction and in violation of provisions of HVAT Act. The Hon'ble High Court quashed the said proceedings under S. 34 of the HVAT Act. Also, the Hon'ble High Court, referring to Delhi HC judgment in Suresh Kumar Bansal stated that even though the levy as such cannot be disputed, but it has become unenforceable in absence of Rules or instructions providing manner of computation of taxable turnover.

-M/s Dhingra Jardine Infrastructure Pvt. Ltd. v. The State Of Haryana and Others,CWP No. 20788 of 2015(O & M).

Refund of SAD paid utilizing DEPB scrips cannot be denied on the ground that the same is not paid in cash. Conditions for claiming refund cannot be provided by way of circular in addition to the conditions specified in the exemption notification

- Allen Diesels India Pvt. Ltd. v. Union of India,[(2016) 334 ELT 624].

CESTAT has the power to extend the stay beyond the period of 365 days, as provided under section 35C(2A) of Central Excise Act, if it is satisfied that the disposal of appeal is not delayed for fault of the assessee

– Haldiram India Pvt. Ltd. v. CCE,[(2014) 309 ELT 81 (Tri. - Del)].

Minority judgment in Larsen & Toubro v. Commissioner of Service Tax, [(2015) 38 STR 266(Tri. – LB)]: Service components in a composite works contract cannot be taxed prior to the introduction of "works contract service" under Section 65(105)(zzzza) of the Finance Act, 1994. The said minority opinion has been upheld by Supreme Court in CCE v. Larsen & Toubro, [(2015) 39 STR 913 (SC)].

In case of works contract relating to builders / developers, tax can be levied only on the value of materials transferred in the execution of works contract on and after the date of agreement with the intended purchaser. The said value of materials is to be taken from the books of accounts of the builder / developer – CHD Developers v. State of Haryana, CWP 5730 of 2014, Punjab & Haryana High Court.

Object to tax services in relation to construction of complex is to tax the activities involved in construction. Thus, held it is not a tax on immovable property. No service tax on builders. 
-Suresh Kumar Bansal vs Union of India & Ors, [(2016) SCC Online Del 3657]
Credit can be availed on VAT paid on purchase of DEPB scrips used for payment of import duty of imported goods in which the dealer deals in.
Issue in brief: Whether the State is competent to levy State excise on goods manufactured but exported outside the State- Held yes and hence exempt from VAT in industry matter.
-Gwalior Alcobrew Pvt. Ltd. Vs. State of M.P. & Others , WP-2366 of 2016, Madhya Pradesh High Court.
1. Rexin (also called coated fabric/ artificial leather) is a textile and thus exempt from VAT under entry 51 Schedule B;
2. Rexin is exempt also under entry 54 Schedule B. While so deciding the court held that colon (punctuation mark ":") used in the entry separates the entry into two parts and the condition in second part does not apply to the items in first part i.e. before the colon.

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