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2010 (7) TMI 929 - HC - VAT and Sales TaxWhether the petitioner was eligible for sales tax exemption and concession which was made available to "new units" under a Government order dated March 15, 1996? Held that:- The switch over to the VAT regime and the unfamiliarity with the procedures contemplated which are not in pari materia with the KST Act was also a factor which would have to be taken into consideration. If the benefit due to the petitioner is not in dispute, the manner of claim as prescribed under the Act not having been followed, may be a good ground for the authorities to have denied the benefit. But in the opinion of this court, interest of justice would require that the respondents afford this benefit which has remained unavailed by the petitioner and for a fault not entirely of that of the petitioner. It is necessary that the petitioner be conferred the benefit of this unavailed portion by permitting the petitioner to file revised returns, even at this late point of time in order to enable the petitioner to claim the benefit. Accordingly, the writ petition is allowed. Annexure Z is quashed. The respondents are directed to permit the petitioner to file revised monthly returns for the relevant period in order to avail of the benefit and the respondents shall make necessary adjustments insofar as the tax liability of the petitioner is concerned. This shall be taken into account in any further proceedings that may be pending insofar as the petitioner is concerned.
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