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2011 (2) TMI 1243 - MADHYA PRADESH HIGH COURTWrit petition - eligibility certificate - section 12 of the Madhya Pradesh General Sales Tax Act, 1958 - petitioner is claiming exemption under Notification No. A-3-24-94-STV (108) dated October 6, 1994 providing exemption scheme for new units – Held that:- clause 3(i) specifically deals with different situations where the dealer who establishes a new industrial unit on or after 6th May, 1994 or who undertakes expansion in the existing industrial unit on or after such date shall have the option to avail of the facility of deferment of payment of tax under the Madhya Pradesh Deferment of Payment of Tax Rules, 1994 in lieu of the facility of exemption from payment of tax under this notification. It is not the case here. The petitioner never claimed for deferment of the payment of tax, so the sub-clause is not applicable in the present case. Sub-clause (ii) applies where effective steps were taken for establishing a new industrial unit before May 6, 1994, but who commences commercial production in such industrial unit on or after the said date, such dealer was having an option to avail of the facility of exemption from payment of tax under any scheme, to a new industrial units in force before May 6, 1994. But in the present case, the aforesaid position is not in existence and the said clause (ii) is also not available, matter is remanded to the State Level Committee to consider the case of the petitioner for grant of eligibility certificate
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