State Of Haryana vs M/S Liberty Enterprises

The Supreme Court dismissed the appeals filed by the State of Haryana against M/s Liberty Enterprises regarding the exemption from sales tax under Section 13B of the Haryana General Sales Tax Act, 1973. The Court upheld the validity of the exemption certificate granted to the assessee, affirming that the exemption was applicable until the specified date and that the subsequent deferment tax payment scheme was valid. The judgment clarified the interpretation of the relevant provisions and confirmed the assessee's entitlement to the benefits under the Act.