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2012 (11) TMI 725 - GUJARAT HIGH COURTExemption notification No. 2/2001, dated 27-1-2001 – The petitioner-manufacturer of excisable goods has filed this petition primarily praying for a direction to the State Government for issuing certificate showing that petitioner has manufactured goods namely, Tarpaulin for relief and rehabilitation work in earthquake affected areas in Gujarat through approved agency. - Held that:- Primarily stand of the Government is that the petitioner failed to demonstrate that Tarpaulin manufactured was donated by the petitioner. It is the case of the petitioner that such Tarpaulin was purchased by the agricultural department and thereafter in turn supplied to the earthquake affected people. According to the department, this would not fulfill the requirement of exemption notification. - Respondents District Magistrate, Palanpur, is directed to examine the factual aspects
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