Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 2000 (1) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2000 (1) TMI 811 - SC - VAT and Sales TaxWhether the dealer is eligible to avail of the exemption under Separate Revenue Department Notification No. A-3-41-81 (31)-ST-V, dated June 29, 1982 in respect of the inter-State sale of goods manufactured by him, by virtue of his holding an eligibility certificate in fulfilment of one of the conditions laid down in the said notification for eligibility of the said exemption, although he was not holding a registration certificate under sub-section (1) of section 7 of the Central Sales Tax Act, 1956? Held that:- Appeal dismissed. The question referred for the opinion of the High Court is answered in favour of the assessee. The assessee has rightly pointed out that the certificate of registration valid from November 12, 1981, until cancelled was secured by the respondent though on the date of registration it was not liable to pay tax under the Central Act. Liability to pay tax arose on commencement of production and business on January 10, 1984, whereafter exemption from payment of sales tax was claimed under the notification.
|