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1999 (2) TMI 520 - SC - VAT and Sales TaxWhether High Court correct in quashing the order of the committee rejecting an application filed by the respondent for exemption from payment of sales tax under section 4-A of the Act? Held that:- Appeal dismissed. The judgment of the High Court is confirmed with the clarification that the exemption will be for a period of 3 years 1 month and 4 days from March 27, 1990. The respondent no doubt applied for exemption for the entire period but the conditions were fulfilled only on March 27, 1990 and the exemption can be granted only for the remaining period after that date. In other words, the respondent will be entitled to exemption for a period of 3 years 1 month and 4 days from March 27, 1990. In the present case, there is no dispute with regard to the other conditions set out in the section having been fulfilled by the respondent.
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