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2008 (12) TMI 692 - HC - VAT and Sales TaxWrit of mandamus issued directing the respondents to make the earlier exemption granted to the petitioners by the certificates issued by respondent No. 2 under the provisions of the Gujarat Sales Tax Act, 1969 - also prayed to quash and set aside Notification No. (GHN-27) GST2006 (section 49)(404)TH dated March 31, 2006 and Notification No. (GHN-27) GST-2006 (section 49)(405) dated March 31, 2006 - Writ of mandamus directing the respondents to grant exemption or to make available to the petitioners the exemption under the newly substituted VAT Act - Held that:- The petitioner may make a representation directly or through the Commission under the KVIC Act or the Board for issuance of such exemption under the VAT Act inasmuch as there is already a provision for exercise of such discretion for grant of exemption under the newly substituted VAT Act. Therefore, in light of the discussion made hereinabove, the present petitions are hereby allowed partly. Prayer in terms of para 7(c) in Special Civil Application No. 23720 of 2006 is granted. The impugned notifications dated March 31, 2006, by which the earlier notifications dated April 29, 1970 and April 1, 1992 have been rescinded, are hereby quashed and set aside in all these petitions and the original certificate at annexure G granting exemption for the period from December 1, 2005 to November 30, 2008 would remain in force till it expires. As the issue regarding grant of benefit of exemption under the newly substituted VAT Act would be either a legislative function by issuance of notification in exercise of power conferred under the statute, or it would be a matter of policy to be decided by the respondent-Government as to how the benefit of exemption should be extended, for which, while substituting the VAT Act, the entries have been deleted and some of the entries are specified, it may not be proper for this court to issue directions granting the reliefs as prayed for regarding the exemption under the newly substituted VAT Act. However, it will be open for the petitioners to apply to the respondent-Government by making a representation highlighting the fact that the industries are established under the KVIC Act and also the new scheme also has the same object of development and therefore the core idea remains the same for which the benefit of exemption granted earlier should also continue and it will be for the respondent-Government to decide it afresh in accordance with law.
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