STATE OF HARYANA vs BHARTI TELETECH LTD.

The Supreme Court upheld the decision of the Haryana Sales Tax Tribunal, affirming that Bharti Teletech Ltd. violated Rule 28A(11)(a)(i) of the Haryana General Sales Tax Rules, 1975 by failing to maintain the requisite production levels after availing tax exemption benefits. The Court clarified that the exemption was contingent upon continued production at specified levels for five years, and the failure to do so necessitated repayment of the tax benefits received. The appeal by the State of Haryana was dismissed, reinforcing the Tribunal's order for full payment of the tax exemption benefit.