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2008 (6) TMI 551 - KERALA HIGH COURTBenefits of the exemption denied - assessee is a public limited company engaged in the manufacture and sale of "Portland Pozzalona cement" - whether the revising authority, viz., the Deputy Commissioner, Commercial Taxes and the Tribunal were justified in setting aside the orders of assessment passed by the assessing authority for the assessment years in question, who had simply followed the eligibility certificate issued by the Director of Industries and Commerce and the order of exemption from payment of tax passed by the Secretary, Board of Revenue (Taxes)? Held that:- Merely because petitioner's industrial unit uses the brand name of another person, it does not mean that the petitioner's industrial unit is not manufacturing cement using fly ash and effecting sale of such cement both within the State as well as outside the State. Since the industrial unit fulfils all the conditions that are stated in S.R.O. Nos. 388/96 and 1729/93, the revisional authority/Deputy Commissioner of Commercial Taxes, merely relying upon a decision which has no bearing whatsoever on the facts and circumstances of this case, could not have initiated any proceedings for revising an order of assessment passed by the assessing authority for the two assessment years in question. Since we are granting relief to the petitioner on the first issue itself, we need not have to consider the other issues canvassed by the learned senior counsel, Sri Joseph Vellappally. In that view of the matter, the revision petitions requires to be allowed and the questions of law framed by the assessee require to be answered in favour of the assessee and against the Revenue.
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