COMMNR. OF CENTRAL EXCISE, DELHI vs M/S. MARUTI SUZUKI INDIA LTD.

The Supreme Court ruled that the High Powered Committee (HPC) under Rule 28-C of the Haryana General Sales Tax Rules 1975 did not grant a tax concession to the respondent but merely deferred the payment of sales tax. The Court emphasized that the HPC's decision was final and binding, and the respondent's retention of sales tax was not justified under the provisions of the Rules. Consequently, the Tribunal's ruling was overturned in favor of the Revenue, affirming the legality of the tax collection.