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2019 (8) TMI 1502 - MADHYA PRADESH HIGH COURTValidity of Notification dated 09.06.2000 issued by the respondents amending their earlier incentive notification dated 14.09.1998 - Exemption granted from payment of sales tax and central sales tax to the dealer establishing Consumer Industrial Unit i.e. industry wherein the electricity is generated by the dealer or the electricity sold / wheeled to him by the Madhya Pradesh Electricity Board in lieu of electricity generated by the registered dealer in his eligible unit - HELD THAT:- In the present case the petitioner / Company was certainly entitled for exemption flowing out of the notification dated 14.09.1998 and the exemption for which, the petitioner / Company was entitled has been withdrawn by virtue of a subsequent notification issued by the respondents dated 09.06.2000, as notification has been made applicable with retrospective effect. In light of the earlier judgment delivered by this Court in the case of M/S. MALWA VANASPATI & CHEMICAL CO. LTD. VERSUS STATE LEVEL COMMITTEE & TWO OTHERS [2017 (3) TMI 1651 - MADHYA PRADESH HIGH COURT], the respondents could not have made applicable the subsequent notification dated 09.06.2000 with retrospective effect. The impugned orders dated 22.02.2005 (Annexure-P/16) and 22.02.2005 (Annexure-P/20) are hereby quashed and the respondents are directed to extend the facility of tax exemption as per notification dated 14.09.1998, which was in force prior to the amendment done in the notification while amending the notification dated 14.09.1998 on 09.06.2000. The subsequent notification dated 09.06.2000 to the extent, it has been made applicable retrospectively to the petitioner's unit, is also hereby quashed - Petition allowed.
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