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2011 (4) TMI 32 - SC - VAT and Sales TaxExemption - Under section 4 of the Uttar Pradesh Sales Tax Act, 1948, Tractors with Power Take-off Horse Power not exceeding 25 would stand exempted from payment of tax under the Sales Tax Act, subject, however, to the condition that the said tractors are exempted from payment of Central Excise Duty - Held that : it would be possible for the respondent to prove and establish that the tractor manufactured by the respondent is below 25 PTOHP - If certain exemption is available on the factual aspect, such benefit must be provided to an assessee but that is possible only when the respondent is able to prove and establish with cogent and reliable materials that he is entitled to the benefit of the exemption notification - Therefore, allow the parties to lead additional evidence before the appellate authority, which shall be allowed to be filed within four weeks from their date of appearance and, thereafter, the appellate authority shall proceed to decide the matter de novo in the light of the records available and also in the light of the exemption notification - Appeal stands allowed to the aforesaid extent as indicated and leave the parties to bear their own costs - The appellate authority to take up the matter and dispose of the same as expeditiously as possible, preferably within a period of three months from the date of receipt of the additional evidence, if produced by the parties.
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