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2011 (12) TMI 464 - KERALA HIGH COURTDenial of sales tax exemption as per SRO No. 1729/93 issued in respect of capital investment towards "plant and machinery", holding that the "second-hand" machinery "imported from abroad" is not eligible for such exemption Held that:- this court cannot re-write the notification issued by the Government or modify or water down the different heads of exemption contained in the statutory notification issued in exercise of the power conferred under section 10 of the Kerala General Sales Tax Act. In the above circumstances, this court finds that the petitioner is entitled to succeed. The impugned orders-exhibits P8 and P12 in W.P.(C) No. 6561 of 2007 and exhibit P14 in W.P.(C) No. 7206 of 2007 are set aside. It is declared that the petitioner is entitled to have exemption provided under the Notification SRO No. 1729/93 in respect of "plant and machinery", notwithstanding the fact that the machinery purchased and installed is a "second hand" item ; to the extent its value is duly certified as correct. The respondents are directed to re-fix the liability, if any, granting the benefit of exemption to the above extent as well.
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