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2012 (8) TMI 876 - HC - VAT and Sales TaxExtension to the period of exemption under Notification No. A-3-24-94-ST-V (108) dated October 6, 1994 denied - Held that:- Decision about the claim of the writ petitioner is to be taken by the State Government and not by the High Level Committee. The decision necessarily is required to be taken keeping in view the directions contained in the scheme sanctioned by the BIFR and also keeping in view the provisions of the SICA. However, undisputedly no such decision has been taken so far by the State Government after the sanction of the scheme. It is also clear that the High Level Committee has not considered the petitioner's claim on the merits but has merely observed that the petitioner's claim cannot be considered by it for want of necessary powers/jurisdiction for the same. In the aforesaid circumstances we feel it necessary to issue directions to the State Government for taking appropriate decision on the petitioner's claim at the earliest on the basis of the scheme sanctioned by the BIFR keeping in view the provisions contained in SICA.
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