High Court of Punjab and HaryanaCWP/15698/2018dismissed

M/S Blue Ice And ANR v. State Of Haryana And ORS

2018-10-25The Taxing Officer,Mr. Justice Tejinder Singh Dhindsa12 pages

!"#

$%& '&()*)+,

", - ."/ /

- ."/"

// 0&*&+%, "0/$+1$23$*4)*%45 '6($%& 0%4&7&%)%)+&0* "0 +890")%%$:5 '')%)+$: '6($%&&+&0$:5$02$+$ "0$%&4/$)+)5 '6($%& 00&*7+'&+%; $1&*4 )+'$: 4)*0'&0*4$::')*7*& $<9+(4 7&%)%)+*<&$0)+= *

5 $+' 5$*(>>+?9&*%)+* :$@ $+' $(%*$0&)+6:6&'@&6&05%4& $(%*4$6&<&&+&A%0$(%&' 0>

4&7&%)%)+&0*5@4@&0&=0$+%&'.B;C.B :)(&+*&* 0%4&2&$0 BD$+'DB 54$6& ):&'%4&70&*&+%7&%)%)+@)%4$=0)&6$+(&%4$% %4&*$>&$0&+%<&)+=0&+&@&'

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

(+')%)++ $(%5%4)*(+')%)+4$*)+')0&(%:2<&&+=)6&+0&%0*7&(%)6& &

&(%$*%4&*$>&)*$:*<&)+=$77:)&')+%4&($*&* 00&+&@$: :)(&+*&* %4&:':)(&+*&&*+(&%4&0&)*$706)*)+ 00&+&@$: %4&:)(&+*&5+

0&*4(+')%)+(9:'<&70&*(0)<&'$*%4&0)=4% 0&+&@$:)*+:2@)%4%4& :':)(&+*&&$+'+%@)%4%4&+&@+&+ $(%5%4&)'&$ 079%%)+=*9(4$ (+')%)+)+%4&7:)(2@$*19*%%&A(:9'&%4&:)(&+*&&*5:)8&%4&7&%)%)+&0* 4&$ 0&*$)'(+')%)+)*<&)+=6):$%&'>0&%4$+ ::@&'5$*)++9><&0 ($*&*5%4&:)(&+*&* 4$6&<&&+0&+&@&')+6):$%)+ %4&$ 0&*$)'

(+')%)+%@$* 90%4&0*9<>)%%&'%4$%%4&$ 0&*$)'(+')%)+)+%4&7:)(2 )*%$):0B>$'&5$*&+%)0&'$%$ %4&%90+6&0 %4&:)(&+*&&* 0>*$:& ++$:(4:)()%&>*@$*$6$):$<:&@)%4%4&'&7$0%>&+%54&+(&5%4&*$>&)* $0<)%0$024&)'&$)*+:2%9*%%4&7&%)%)+&0* 0><9*)+&***%4$%%4&0& )*+(>7&%)%)+$+'%4&'&7$0%>&+%)*$<:&%(0&$%&>+7:2)+ $690 *>&:)(&+*&&*4&(+')%)+)+%4&7:)(2(9:'+%<&(4$+=&'@)%49%

E +%)(&%%4&7&%)%)+&0* +0&*7+*&5:&$0+&'(9+*&: 0%4&/%$%&*9<>)%%&'%4$%.B;C.B :)(&+*&*$0&>&$+%%<&)**9&'%%4&0&*%$90$+%* 07&+)+=$<$04&0& )*+*&7$0$%&:)(&+(&+:2 0<$0 ++9$::)(&+*& && 0')

&0&+%')*%0)(%* 4$*<&&+706)'&')+%4&7:)(25@4)(46$0)&* 0>')*%0)(%%')*%0)(%+

$(%5%4&*&:)(&+*&*$0&=0$+%&'+:2$%%4&')*%0)(%4&$'?9$0%&00 )*%0)(%

4)@$+)5%4&:)(&+*& &&70&*(0)<&')* 55CB7&0$++9> *7&0%4& 7:)(25 .B;C.B :)(&+*&&* (9:' *&:: %4& :)?90)+ 0&%$): )+ *>$:: 7&=*5 4@&6&05@4):&>)*9*)+=%4&:)(&+*&*5%4&2*%$0%&'*&::)+=<%%:&*4$%)*%4& 0&$*+ %4$% %4&0&)* + *$:& ++ $:(4:)( )%&>* )+ %4&0&*%$90$+%*5 %4&0@)*&5)+($*&$:(4:)*(+*9>&')+7&=*)+0&*%$90$+%*5%4&0&@9:' $:@$2*<&$'')%)+$:*$:& ++$:(4:)()%&>*5*9(4$*(:''0)+8$+'

'4&+>)*9*& :)(&+*&*<2.B;C.B :)(&+*&&*($>&%%4&+%)(& %4&$9%40)%)&*5(+')%)+0&=$0')+=*$:& ++$:(4:)()%&>*@$*79%)+ %4&7:)(2 4&0&)*+%4)+=@0+=)+%4$%& 90%4&0 *9<>)%%&'%4$%+:)(&+*&4$*<&&+0&+&@&'5@4)(4'&*+% 9:

):%4& (+')%)+* :$)' '@+ )+ %4& 7:)(2 0 %4& 2&$0 + $(%5 %4& 7&%)%)+&0*%0)&'%>$+)79:$%&%4&)00&(0'4&>+%4:2%90+6&0 ++ $:(4:)()%&>*)+%4&)00&*%$90$+%*@$*$ &@%49*$+'*097&&* 0 )0*% B >+%4* %4&2&$05@4)(4@$*)+(0&$*&'%:$84*%@$0'*%4&&+' %4& 2&$04&*$>&@$*'+&$ %&0%4& 0&*47:)(24$'<&&++%) )&'19*%% *4@%4$%%4&7&%)%)+&0* 9:

)::&'%4&(+')%)+*:$)''@+)+%4&7:)(2 0&=$0')+=*$:& ++$:(4:)()%&>*5*%4$%0&+&@$: :)(&+*&(9:'<& &+*90&'

;

9:&E %4&$02$+$.)?90.)(&+*&9:&*5 D 0*40%5 -%4&9:&*-#@$*?9%&')+*9770% %4&$0=9>&+%%4$%0&+&@$: $:)(&+*& )*+%$>$%%&0 0)=4%%@$*>&0&:2$(+')%)+)+%4&7:)(2%4$%$+ &A)*%)+=:)(&+*&&($+=&%4)*:)(&+*&0&+&@&'54@&6&05%4$%@$**9<1&(%%

):>&+% %4& (+')%)+* :$)' '@+ )+ %4& 7:)(2 % @$* 90%4&0 *9<>)%%&'%4$%&6&+)+%4&&A()*&7:)()&* BD0DB 9+'&0@4)(4%4&:)(&+*&*4$'<&&+=0$+%&'%%4&7&%)%)+&0*5%4&0&@$*+ (+')%)+%4$%$+&A)*%)+=:)(&+*&&($+=&%4)*:)(&+*&0&+&@&'54&+(&5%4& $0=9>&+%%4$%$+2 %4&6&*%&'0)=4% %4&7&%)%)+&0*4$'<&&+%$8&+$@$2 )*%%$::2>)*B(+(&)6&' D &$0':&$0+&'(9+*&: 0%4&7$0%)&*$+'7&09*&'%4&7$7&0 <8

9:&E ;# %4&9:&*706)'&*%4&'&%$):*0&=$0')+=:)(&+*&* )+%4& 0> .B;C.B 4&*$>&)*&A%0$(%&'<&:@,

4&:)(&+(&**4@+)+%4)*09:&$0&=0$+%&'*9<1&(% %%4&*7&()$:(+')%)+*+%&'9+'&0&$(4)+$'')%)+% %4&(+')%)+*:$)''@+)+09:&ED AAAAAA ;# :)(&+*&)+ 0>.;$+')+ 0>. 0%4&0&%$):

6&+' +')$+"$'&0&)=+.)?90)+$&*%$90$+%$+'

$00&*7&(%)6&:25 0F+G(+*9>7%)+*9<1&(%%%4&

::@)+=(+')%)+*,B $# 4&:)(&+*&&*4$::*&::+')$+"$'&0&)=+.)?90 )+0&%$): 0(+*9>7%)++%4&0&>)*&*)+=:$**&* &A(&7%)+%4&($*& <&&0@4)(4($+<&*:')+ 7&+<%%:&$:*H

<# 4&*$:&70)(& $7&= >)::):)%&0**4$::+%<& :&**%4$+*H (# 4&:)(&+*&&*4$::>$)+%$)+$((9+% 0&(&)7%*$+'

*$:&*)+ 0>.E$+'*4$::$%%4&&+' &$(4 >+%470&7$0&$+'*9<>)%%%4&A()*&+*7&(%0$ >+%4:2%09&$<*%0$(% 0&(&)%*$+'*$:&*)+ 0> "

'# 4&:)(&+*&&*4$::8&&7%4&*%(8 +')$+"$'& 0&)=+ .)?90 + %4& :)(&+(&' 70&>)*&* $+' A()*&>>)**)+&05$02$+$5>$2 )A%4&:)>)% *%(8%4$%>$2<&8&7%<2%4&:)(&+*&&$%$+2 =)6&+%)>& &# 4&:)(&+*&&*4$::=&%%4&)0*977:)&* 0>$+2.B :)(&+*&& %4& ')*%0)(%5 @4&0& *9(4 :)(&+*& )* =0$+%&'+($*& (*%:2<0$'*$<6&* 7&0 <%%:&0@)+&*@4)(4$0&+%>$'&$6$):$<:&%%4& <$0:)(&+*&&<2.B5%4&:)(&+*&&*4$::<&$::@&' %=&%%4&)0*977:)&* 0>$+2%4&0.B:)(&+*&& @)%4)+%4&/%$%&H

# 4&::&(%0*4$:: )A%4&0$%&* :)?90)+($*& $+2')*79%&H =# 4&:)(&+*&&*4$::<&$::@&'%*&:::)?90<0$+'* :)8&5 2$: /%$=5 &' I+)=4%5 $($0') 9>5 />)0+

3'8$$+=&$+'$<6&0$+=&)+(:9')+= 0&$'2%'0)+8<&6&0$=&*G

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

)(&0 A()*&#C **)*%$+%A()*&$+'$A$%)+

)(&0 A()*&# %4& 0&*7&(%)6& ')*%0)(%* *4$:: <& (+*%)%9%&' @4)(4 @):: <& 4&$'&' <2 2 A()*& $+'

$A$%)+>>)**)+&0 A()*&#4)*(>>)%%&&*4$:: $**&**%4&&:)=)<):)%2 $+$77:)($+% 0%4&=0$+% $ $0 .)(&+*& .B;C.B # 0 %4& )0*% %)>& 4& $ 0&*$)'

(>>)%%&&*4$::>$8&0&(>>&+'$%)+%%4&A()*&! $A$%)+>>)**)+&0 0=0$+% .B;C.B :)(&+*&4& $77:)($%)+ 0=0$+% **4$::0&?9)0&%<&'&()'&'

<2%4&'&7$0%>&+%(+(&0+&' &A(&7%)0& &7$0%>&+%# @)%4)+$7&0)' +&>+%4 %4&$77:)($%)+C0&(&)7%5

$):)+=@4)(4)%@)::<&'&&>&'%4$6&<&&+=0$+%&' .B;C.B :)(&+*&*4$::$:*<&=0$+%&'%%40&&*%$0 $+'$<6&($%&=0)&* *%$04%&:*:($%&'$+2@4&0&)+

D %4&/%$%&+$'')%)+%)%5.B;C.B *4$::$:*<&=0$+%&' )+7:$(&*@4&0&/ 4$*'&6&:7&'+'9*%0)$:"'&:

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

:)(&+*&57&0$%)6&)+%4&70&6)9*2&$0)&DB 5*4$::<& &:)=)<:& 00&+&@$:+:2) %4&24$6&70(90&'>)+)>9> +& ($*& ".C.$+'+&($*& &&0+$+$6&0$=&>+%4:2 <$*)* 0>+&$0&*%.B6&+'90%4&05%4&2$:*4$6&>)+)>9> $6&0$=&%90+6&0 *.$847&0>+%4$0)*)+= 0>*$:& 70(&&'* ++$:(4:)()%&>*)+%4&0&*%$90$+%*4&$6&0$=& %90+6&0*4$::<&(>79%&' 0%4&7&0)' 7&0$%)+ %4& <$0 )+ %4& 70&6)9* 2&$0 $+' $* 0& :&(%&' )+ %4& 3 !

//C/0&%90+* ! " +2$'')%)+$:7)+%$<6&%4&7)+%*$:0&$'2$::@&'5 *4$::<&$::@&'+7$2>&+% $ &&&?9$:%K %4& $++9$::)(&+*& &&7&07)+%)+$::%4&$<6&($%&=0)&* 06)'&'%4$%$>$A)>9>+9><&0 %40&&$'')%)+$:7)+%* 7&0:)(&+*&*4$::<&$::@&' 90%4&0706)'&'%4$%$+2$'')%)+$:7)+%)+($%&=02 '# $+' &#$<6&*4$::<&$::@&'+7$2>&+% $ &&&?9$:%* :$84 0&$(4*9(47)+% !

#" 06)*)+* 0 $'')%)+$: 7)+% )+ 7&+ $0&$C&00$(&C $:(+2, )# 4&7&+*7$(&*49:'+%<&*9(4$*)*7&+%7$**&0<2 @4)(4>&$+*%4$%)%*49:'<&*9009+'&'<2 90@$::*@)%4$ 706)*)+ 00&=9:$%&'&+%02C&A)*%4&7&+*7$(&*49:'+% 4$6&$')0&(%$((&**C7&+)+=%%4&>$)+0$' ))# %4& 7&+ *7$(& 4$77&+* % <& $ 0 %7C%&00$(&C<$:(+25 )% *49:' <& * *9009+'&' <2 $ @$::C*%0+=)>>6$<:& &+()+= $>)+)>9>4&)=4% &&%5 * %4$%$7&0*+5@4&%4&09+'&0%4&)+ :9&+(& :)?

*9(44)=47:$(&*4&:)(&+*&&*4$::&+*90&%4$%%4&7&0*+* 9*)+=%4&7&+*7$(&'+%)+'9:=&)+$+2$(%)6)%2*9(4$* %40@)+=$0%)(:&*9%*)'&@4)(4>$2<&$($9*& ')*%90<$+(& %%4&9%*)'&0C7$**&0*<2 )6# >9*)(07&0 0>$+(&*4$::<&$::@&')+%4&7&+ *7$(&7&0*+:&**%4$+%4&$=& 2&$0**4$::<&$::@&'

%&+%&0)+*9(47&+*7$(&4&*&0&*%0)(%)+*54@&6&05*4$:: +%<&$77:)($<:&%.B:)(&+*&&*9<1&(%%%4&(+')%)+%4$% %4&:)?90*4$::+%<&*&06&'%$+27&0*+:&**%4$+ 2&$0* $=&)+%4&*&(:9<* 6# 4&7&+*7$(&*4$::+%<&$::@&'$%*9(47:$(&*%4$% $0&:($%&')+0&*)'&+%)$:$0&$ 6)# 7&+ *7$(&*4$::<&$::@&' )+%4&6)()+)%2 $ @$%&07: >0&%4$+ &&%'&7%4) )%4$77&+*%<&@)%4)+ %4&*$>&*9009+'&'70&>)*&* 6))# +:2+&*9(4$'')%)+$:7)+%)+7&+$0&$C%&00$(&*4$:: <&$::@&'5*9<1&(%%%4&6&0$:::)>)%$*706)'&')+%& $<6& 6)))# 4& 706)*)+ 0 7&+ *7$(& *4$:: +% <& )+ (+%0$6&+%)+ $+2:$@*C9:&*$77:)($<:&)+%4&/%$%& )A# 4):&0&(>>&+')+=($*& 0=0$+%)+=$'')%)+$:7)+% )+$+7&+*7$(&%4&>$7 %4&7&+*7$(&*4$::<&7&0*+$::2 (&0%) )&'<2%4& A()*&# %4&')*%0)(%(+(&0+&' ! ":)?90*4$::<&*&06&')+$+27&+$0&$*)+(:9')+= 7**)<:& &%(5 &A(&7% @4&0& )% )* *7&() )($::2 $::@&' $* >&+%)+&')+%4&$<6&7$0$=0$74G

%)*+%)+')*79%&%4$%%4&7&%)%)+&0*@&0&=0$+%&'.B;C.B :)(&+*&* BD5@4)(4@&0&0&+&@&' 0%4&2&$0DB @&6&05 %4& *$>& @&0& +% 0&+&@&' 0 %4& 2&$0 5 $* %4& 7&%)%)+&0*')'+% 9:

):%4&(+')%)+*:$)''@+)+%4&&A()*&7:)(2 0%4& 2&$0 5$*%4&$6&0$=&>+%4:2*$:& ++$:(4:)()%&>*)+%4& 0&*%$90$+%*@$*+%55CB (4$0%4$*<&&+70'9(&'$* ++&A90&B @)%4%4&0&7:2 %4&/%$%&*4@)+=>+%4:2%90+6&0 *$:& ++ $:(4:)()%&>* $::.B;C.B :)(&+*&&* 0 )*%0)(% 4)@$+) 0%4&2&$0 DB

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

)+$::2>0&%4$+ 55CB7&0>+%4$%4&05)+%4&>+%4 70):5

5$6&0$=&*$:&@$*>0&%4$+ 55CB E +%&0>* 9:&E %4&9:&*5+:)(&+*&&4$*$0)=4%% (:$)>0&+&@$:%4&0& $*$>$%%&0 0)=4%6&+$7&09*$: %4&(+')%)+* )+%4&&A()*&7:)(2 0%4&2&$0DB 5%4&0&)*+(+')%)+70&*(0)<&'

%4$%$:)(&+*&&4$*$0)=4%%=&%%4&:)(&+*&0&+&@&'%@$*>&0&:2706)'&' )+%4&&A()*&7:)(2 :$9*& E 4#%4&0& &+%)%:&*$ <$0:)(&+*&&%=&%4)*:)(&+*&0&+&@&'54@&6&05)%)**9<1&(%%(&0%$)+ (+')%)+*+(&%4&0&@$*+(+')%)+)+%4&&A()*&7:)(2 0%4&2&$0 DB 00&+&@$: :)(&+*&@)%49%$+2(+')%)+5%4&(+%&+%)+%4$% $+2 %4&6&*%&'0)=4% %4&7&%)%)+&0*4$*<&&+%$8&+$@$2)*%%$::2>)*B (+(&)6&'4&0)=4%%=&%%4&:)(&+*&0&+&@&' :@*+:2 0>(:$9*& E 4#57$0% @4)(4)*<&)+=(4$::&+=&'<2%4&7&%)%)+&0*4&(+')%)+ <&)+=(4$::&+=&'<2%4&7&%)%)+&0*0&=$0')+=>+%4:2$6&0$=&%90+6&0 55CB 0>*$:&70(&&'* ++$:(4:)()%&>*)+%4&0&*%$90$+%*& '+% )+'$+2)::&=$:)%2)+%4&$ 0&*$)'(+')%)+<&)+=)>7*&' 0 0&+&@$: .B;C.

B :)(&+*&* *%4&9:&*70&*(0)<&5%4&*&:)(&+*&*$0& )**9&' )+ $ 0&*%$90$+% 0 *$:& :)?90 )+ 7&=* 0 (+*9>7%)+ )+ 0&*%$90$+%5)%)*+%>&$+% 0*$:& :)?90)+<%%:&*+(&%4&0&)**$:& :)?

&A0<)%$+%:24&&

0%@$*>&0&:2%<0)+=)+%4&($*& %4&7&%)%)+&0* @)%4)+ %4&(+')%)+* :$)' '@+ )+ %4& &A()*&7:)(2% *4@$6&0$=& >+%4:2*$:& ++$:(4:)()%&>* 97% 55CB4&+&=:)=)<:& $>9+% *$:& ++$:(4:)( ')%&>*(:&$0:2&*%$<:)*4%4& $(%%4$% :)?90)+%4&0&*%$90$+%* %4&7&%)%)+&0*>$2+%<&)+=*:')+0&%$):$+'

%4& &&'<$(8 %4&'&7$0%>&+%>$2<&0)=4%+%4&<$*)* @4)(4(+')%)+ *$:& ')%&>*@$*$''&')+%4&7:)(2 0=0$+% .B;C.B :)(&+*&&* ; 0%4&0&$*+*>&+%)+&'$<6&5@&'+% )+'$+2>&0)%)+ %4&70&*&+%7&%)%)+*4&*$>&$0&$((0')+=:2')*>)**&' $1&*4 )+'$:# 9'=& "$4$<)0/)+=4/)+'49# 9'=&

>8 4&%4&0*7&$8)+=C0&$*+&', &*C 4&%4&00&70%$<:&, &*C