STATE OF HARYANA vs M/S.MAHABIR VEGETABLE OILS PVT. LTD.

The Supreme Court addressed the entitlement of the Respondent to Sales Tax exemption under the Haryana General Sales Tax Act, 1973, specifically examining the implications of Rule 28A of the Haryana Sales Tax Rules. The Court held that the exemption applies only to investments made until 16.12.1996, the date when the exemption was withdrawn and the Solvent Extraction Plant was included in the negative list. The ruling clarified the retrospective effect of amendments under Section 64(2-A) of the Act, emphasizing that such changes cannot adversely affect existing rights of the industries concerned.