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1992 (1) TMI 305 - SC - VAT and Sales TaxWhether Government Order No. 159-Ind. dated 26th March, 1971 and the amending Government Order No. 414-Ind. dated 25th August, 1971, are orders of exemption referable to section 5 of the General Sales Tax Act, 1962? Held that:- Appeal allowed. To sum up G.O. No. 159-Ind. dated 26th March, 1971 and G.O. No. 414- Ind. dated 25th August, 1971, are exemption from payment of sales tax orders referable to the powers of the Government under section 5 of the Jammu and Kashmir General Sales Tax Act and that exemption covers the entire series of sales of the goods comprehended within it but that the exemption was available only for a period of five years from the date of commissioning of the industries and not for ten years. The benefit of the exemption under the said Government orders are also available in respect of the inter-State sales of the same commodities for a period of five years from the commencement of the commercial production.
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