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2011 (12) TMI 489 - HC - VAT and Sales TaxState Development Tax - Whether in view of the Notification No.1307 dated 28.4.2005 since full rebate was allowed by the Assessing Authority in the assessment order dated 6.10.2007 of trade tax on account of entry tax having been paid at the full rate of 5%, hence no State Development Tax can be legally levied in view of clause (iii) of Notification No.1307 dated 28.4.2005? Held that:- The conclusion drawn by the Tribunal is completely misplaced. Each and every clause of the notification refers to a separate category of commodity and can stand on its own. The Tribunal has wrongly come to the conclusion that one condition is connected to the other, that cannot be the case because every clause refers to specify benefits under specific sections and gives specific relief. The case of the assessee is covered under clause (iii) of the said notification, as his case was a payment of rebate being allowed to the full extent at the rate of 5%. This was allowed to him for having paid entry tax at the rate of 5%. Because the assessee had paid entry tax at the rate of 5% he was given the benefit of not having to pay the State Development Tax. The other clauses are not connected with the rebate factor at all. Thus claim made by the assessee under Section 3-H (4) (d) should have been allowed. The order of the Tribunal is,therefore, set aside. In favour of the assessee.
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