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2012 (6) TMI 769 - HC - VAT and Sales TaxReduction of period of exemption – assessee is a medium scale industrial unit - Held that:- Relying upon K. Premerajan Versus State of Kerala [2007 (12) TMI 424 - KERALA HIGH COURT] - in the matter of industries set up on or after April 1, 1989 and prior to April 1, 1993, the competent authority was conferred jurisdiction as per the notifications on a combined reading of SRO. No. 1729/1993 and SRO. No. 654/1989 - but the jurisdiction extended to grant of exemption only for a period of five years - The grant of exemption for seven years; to the extent of the additional two years, is definitely in excess of the jurisdiction and again cannot be considered as one of irregular assumption of jurisdiction or an error of law committed within the jurisdictional competence - To the extent of the exemption granted beyond the specific period of five years prescribed under the relevant notification, the same was definitely vitiated by lack of jurisdiction or want of jurisdiction - The authority clearly exceeded the jurisdictional mandate of SRO. No. 1729/1993 read with SRO. No. 654/1989 – the AO was perfectly right in confining the exemption to five years, since annexure A to the extent it granted exemption for the additional two years was a nullity – the assessing authority was justified in passing the assessment order under the Central Sales Tax Act rejecting the claim of exemption beyond five years and finding the assessee's claim for concessional rate under the Central Sales Tax Act to be governed under SRO. No. 1731/1993 – Decided against petitioner assessee.
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