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2012 (10) TMI 30 - SUPREME COURTExemption from payment of Sales tax to new industrial units in Madhya Pradesh - Writ Petition – benefit of Notification granting exemption from payment of Sales tax to new industrial units in Madhya Pradesh - Clause 5 of the notification – Held that:- Clause 5 of Chapter-1 of the said Notification which specifically states that products, by-products and the waste products, if they are manufactured by an assessee along with the principal products, then only he will be entitled to take the benefit of the exemption Notification - products, that the assessee is manufacturing after diversification, by no stretch of imagination can be termed as additional principal products, by-products and waste products and therefore, the assessee is not entitled to exemption of benefit under the notification. The exemption Notification requires to be strictly construed and it is only when the assessee falls under that Notification, liberal construction should be placed - appeals are dismissed.
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