State Of Haryana & Ors vs Bharti Teletech Ltd

The Supreme Court upheld the order of the Deputy Excise and Taxation Commissioner under Rule 28A(11)(a)(i) of the Haryana General Sales Tax Rules, 1975, confirming that M/s. Bharti Teletech Limited violated production maintenance conditions after availing tax exemption benefits. The Court clarified that the exemption was contingent upon maintaining production levels for five years post-exemption, and failure to do so necessitated repayment of the tax benefits with interest. The High Court's quashing of the Tribunal's order was set aside, affirming the original authority's decision.