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2011 (8) TMI 1012 - MADHYA PRADESH HIGH COURTWhether assessee not liable to pay the State development tax in view of section 3H(4)(d) of the notification dated April 28, 2005? Held that:- The conclusion drawn by the Tribunal is completely misplaced. Each and every clause of the notification refers to a separate category of commodity and can stand on its own. The Tribunal has wrongly come to the conclusion that one condition is connected to the other, that cannot be the case because every clause refers to specify benefits under specific sections and gives specific relief. The case of the assessee is covered under clause (iii) of the said notification, as his case was a payment of rebate being allowed to the full extent at the rate of five per cent. This was allowed to him for having paid entry tax at the rate of five per cent. Because the assessee had paid entry tax at the rate of five per cent he was given the benefit of not having to pay the State development tax. The other clauses are not connected with the rebate factor at all. The claim made by the assessee under section 3H(4)(d) should have been allowed. The order of the Tribunal is, therefore, set aside. Revision allowed.
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