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2010 (1) TMI 1106 - HC - VAT and Sales TaxWhether the reliance placed on exhibit P11 S.R.O. by the 4th respondent for rejecting the claim for exemption in respect of the unit of the petitioner with regard to the products "chilly powder" and "coriander powder" is correct or not. ? Held that:- The petitioner's unit, being one exclusively owned and operated by women, it very much satisfies the requirements under exhibit P10 S.R.O.This being the position, denying the benefit of exemption to the unit of the petitioner, placing reliance on exhibit P11 S. R. O (which has superseded only the S.R.O. No. 968/80, i.e., the "general notification" and not exhibit P10 "special notification" S.R.O. No. 969/80) is not correct or sustainable. The case of the petitioner requires to be reconsidered and as a natural consequence, the coercive steps being pursued are not liable to be enforced any further. The impugned proceedings, exhibit P9 series, are set aside and the fourth respondent is directed to reconsider the matter in the light of the observations made above, as to the eligibility of the petitioner to have exemption based on exhibit P10 S.R.O.
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