Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 2008 (3) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (3) TMI 499 - SC - VAT and Sales TaxWhether the assessee-industry was eligible for exemption in respect of purchase tax leviable under section 6 of the Act on the value of arecanut purchased from member-growers and consignment of arecanut outside the State for sale, as also the levy of turnover tax under section 6B and cess under section 6D of the Act by virtue of the notification issued by the State Government pursuant to the Government Order No. CI.30 SPC.96(I) dated March 15, 1996 as amended by Government Order No. CI.30. SPC.96(I) dated May 14, 1999? Held that:- Appeal dismissed. The new industrial policy of the State Government for the years 1993-98 and the exemption notification is looked into, the only conclusion that can be drawn is, what is exempted under the notification issued by the State Government is tax leviable under section 5 of the Act on the goods manufactured and sold by an industrial unit. Therefore, the notification is in no way in variance or contrary to the industrial policy for the years 1993-98.
|