Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2008 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (7) TMI 866 - UTTARAKHAND HIGH COURTExemption from tax granted - Held that:- Having considered the provisions of the VAT Act with the provisions of Notification dated December 26, 2000 it is crystal clear that the respondents could not have denied the exemption simply on the strength of sub-section (13) of section 80 of the said Act, particularly ignoring the provisions of sub-section (15) and section 76(6)(b)(i) and (ii) thereof. The petitioners are fully entitled to the exemption from tax granted to them under the eligibility certificate by the erstwhile Government of State of Uttar Pradesh and vide notification dated December 26, 2000 issued by the Uttaranchal Government for the period remaining on the date of commencement of VAT Act, i.e. October 1, 2005. From a perusal of record, it does not come out that petitioners had exercised option under clause (ii) of section 76(6)(b) of the VAT Act, within the stipulated period. Therefore, it shall be presumed that the petitioners desire to continue as per provision of (i). Therefore, in view of the transitional provisions of sub-section (3) of section 80 of the VAT Act, the rebate granted to the petitioners vide Government notification dated December 26, 2000 under section 5 of the Act shall be deemed to be continuing even after enforcement of the VAT Act till the date of publication of notification dated October 12, 2006.For the reasons and discussion aforesaid, all the three writ petitions deserve to be partly allowed. Respondent No. 3 is restrained by a writ of mandamus from imposing any tax upon the petitioners in pursuance of the circular dated January 13, 2006 issued by respondent No. 2 acting upon the circular dated January 4, 2006 issued by respondent No. 1.
|