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2012 (8) TMI 870 - GAUHATI HIGH COURTProcess of production of soapstone powder from soapstone - declining to renew certificate of entitlement - whether process did not amount to manufacturing for the tax benefits under the Assam Industries (Tax Exemption for Pipeline Unit) Order, 2005? - Held that:- Mere change of opinion at a belated stage cannot be a ground for declining eligibility certificate and entitlement thereof granted after due consideration in absence of fraud, misrepresentation or suppression on the part of the assessee. Once the Department has taken a view for eligibility for exemption under the scheme which has been held to be possible view not open to be changed on mere change of opinion, it will not be fair to take a different view in different cases. We find merit in this contention. W.P. allowed. Case remanded.
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