STATE OF HARYANA vs M/S. NIPHA EXPORTS PVT. LTD. — C.A. No. 6823/2000

CASE SUMMARY: State of Haryana v. M/S. Nipha Exports Pvt. Ltd. (C.A. 6823/2000) The Supreme Court dismissed Haryana's appeals challenging the High Court's decision that exempted Nipha Exports from purchase tax under Section 9 of the Haryana General Sales Tax Act, 1973. Nipha, an export company, purchased ginning machinery at its Faridabad branch and shipped it to its Calcutta head office for export to foreign buyers. The Court upheld the High Court's finding that the goods' movement from Faridabad to Calcutta constituted part of the export process and was therefore exempt from purchase tax, as no sale occurred between the branch and head office. The appeals were dismissed with parties bearing their own costs. This case analysis is maintained by casestatus.in based on publicly available court records.