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2009 (5) TMI 881 - KERALA HIGH COURTClaim for sales tax exemption with respect to the "building" rejected - though the exemption sought for with regard to the "plant and machinery" stands accepted Held that:- To have absolute right, it is very much necessary that the petitioner ought to have obtained requisite release deeds to be executed by other co-owners as well and it should have been produced before the authority for substantiating the claim for exemption; placing reliance on the dictum in exhibit P5 judgment. Accordingly, the matter is disposed of, directing the petitioner to produce proof as to his absolute right over the property by procuring necessary release deeds to be executed by other co-owners or otherwise and produce the same before the first respondent/State Level Committee for considering the claim for exemption within two months. On producing the same, the first respondent shall reconsider .
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