Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2012 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (4) TMI 553 - HC - VAT and Sales TaxValidity of Notification (annexure P/1) dated April 12, 2007 exempting crude edible oil from payment of entry tax extended for the period between 1st of October, 1997 to 31st of March, 2004 challenged Held that:- The exemption which was granted vide earlier notifications was available to the petitioner up to 31st of March, 2007, but vide notification dated 12th April, 2007 it was restricted up to 31st of March, 2004, meaning thereby, for a period near about three years, the petitioner has been held liable for payment of entry tax for which, there was no power with the State Government to withdraw such exemption with retrospective effect. Petition is allowed. Notification (annexure P/1) in so far as it relates to the petitioner only restricting the exemption of notification (annexure P/5) till 31st of March, 2004 is not sustainable under the law and is hereby quashed. The petitioner who was extended the benefit of exemption from payment of entry tax till 31st of March, 2007 vide notification (annexure P/5) shall be entitled to get the aforesaid exemption.
|