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1995 (2) TMI 357 - SC - VAT and Sales TaxWhether the action of withdrawing the benefit under the Central Sales Tax Act by the notification dated May 7, 1990, found to be invalid by the High Court, is assailable? Held that:- The claim of the respondents under the State Sales Tax Act being no longer pressed before us, and the facts relating to that being different since there was no restoration of that benefit, as was the case under the Central Sales Tax Act, the judgment of the High Court to that extent is set aside Even after the impugned judgment of the High Court was rendered on January 12, 1993, eligibility certificates were issued to certain industrial units and a circular dated January 27, 1994 was also issued by the Director of Industries of the State Government on the same lines under which some benefit has been availed by those industrial units under the State Sales Tax Act. In these circumstances direct that the unavailed benefit under those eligibility certificates under the State Sales Tax Act would not be available to them but the extent to which the benefit under the State Act has been already availed up to April 4, 1994, the date on which the ex parte order of stay was made by this Court, on the basis of the eligibility certificate so issued, the State Government would not disturb that position by seeking to recover any amount under that head.
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