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2007 (12) TMI 424 - HC - VAT and Sales TaxWhether the assessing authority was justified in completing the assessments for the assessment years in question, by ignoring the orders passed by the District Level Committee, which had declared that the assessee is entitled for exemption from payment of sales tax on the sale of plywoods, both intra and inter-State sales Held that:- As for the reason, that under the notification the District Level Committee is authorised to determine, whether a particular industry manufacturing a particular commodity is eligible for exemption from payment of tax under the Act or not. The negative list of industries is appended to the notification would specifically provide that certain industrial units manufacturing items such as biscuits, cement paints, packing cases, tea chests, plywood, etc., shall not be eligible for the concessions under the notification. Therefore, the District Level Committee while considering the application filed by the petitioner's industrial unit claiming exemption from payment of sales tax on the manufacture and sale of plywoods did not have jurisdiction to entertain such an application. Therefore, it can safely be said that this is a case of District Level Committee having want of jurisdiction and not one of irregular assumption of jurisdiction. Therefore, the order passed by the District Level Committee in regard to plywood is one without jurisdiction and therefore, a nullity in the eye of law and therefore, the assessing authority was justified in passing the assessment orders for the assessment years 1997-98 and 1998-99 in levying tax under the Act on the sale of plywoods both under the KGST and CST Acts. No merit in these revision petition.
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