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2007 (12) TMI 423 - ORISSA HIGH COURTSales tax exemption in view of entry 43A of the Finance Department Notification dated July 26, 1996 - Held that:- In the present case basing upon the IPR, 1996 and the notification of the Finance Department dated July 26, 1996, the petitioner established its industry in village Saura in the district of Khurda, where Hi-Tek also set up its industry, for manufacture of aluminium wire rods and other aluminium products and started its commercial production on June 12, 1998 and Industries Department issued the notification dated February 2, 1999 providing that all priority industries, which are entitled to the incentives under the IPR, 1996, will have exemption for two additional years without any maximum limit. The Director of Industries also issued eligibility certificate for sales tax concession to the petitioner-industry, basing upon which the petitioner-industry was getting sales tax exemption and the eligibility certificate granted by the Industries Department has not been cancelled as yet. Allow this writ petition and quash the assessment orders and first appellate orders in annexures 3A, 3B, 3C, 3D, 3E, and 3F as well as the second appellate order in annexure 3G and declare that the petitioner is entitled to avail the sales tax exemption in accordance with the IPR, 1996.
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