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2011 (4) TMI 1245 - HC - VAT and Sales TaxWhether the petitioners have not effected the sale of raw rubber to 100 per cent export oriented unit and hence the exemption is not admissible? Held that:- It is not disputed even by the respondent that the purchase was made for the manufacture. It is seen that the petitioners involved in the purchase of raw rubber for manufacturing activity. The petitioners are entitled to exemption being an export oriented unit. It is not necessary that the petitioners should involve in the sale of raw material to another export oriented unit to claim the benefit of exemption. They are entitled to exemption at the last purchase, being the manufacturer. Hence, the impugned order is liable to be quashed. Accordingly, the impugned order is quashed. Appeal allowed.
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