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2017 (6) TMI 1214 - HC - VAT and Sales TaxBenefit of N/N. 1729/93, as amended - conversion of bones into crushed bones and bone meal - whether the process would amount to manufacture or not? - Jurisdiction of assessing authority - Held that: - the authority had power, under the Notification, to grant exemption only in respect of turnover of sale of goods manufactured and sold by a small scale industrial unit in question. The declaration of law by this Court had the effect of rendering the decision of the appropriate authority, illegal, as beyond the jurisdiction conferred on him in terms of the Notification - the action of the Assessing authority, as also the Appellate authorities, under the KGST Act, denying the benefit of exemption to the petitioner, was legal and valid, and the said orders do not require any intervention by this Court in these proceedings under Article 226 of the Constitution of India. The appropriate authority under the Notification, having committed a jurisdictional error in granting a certificate of eligibility, in a case which did not involve a process of manufacture, the said certificate could not have been relied upon to grant an exemption to the petitioner in the instant case. Petition dismissed.
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