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2013 (5) TMI 231 - HC - VAT and Sales TaxWrit – Certiorari - Continuity of exemption even after reorganization of state - Petitioner was a registered dealer and is a trader of Cement, Cement Colors, etc. and was working in the erstwhile State of Madhya Pradesh which was prior to 1.11.2000 before reorganization of the State. He made certain purchases from M/s L & T Limited, Raipur, now known as M/s Lafarge India Pvt. Ltd., which was a new industrial undertaking exempted from the tax by Notification No.A-3-27/89-ST-V(15).The aforesaid exemption was granted before reorganization of the erstwhile State of Madhya Pradesh. The period in question in this petition is between 1.4.2002 and 31.3.2003. The question involved in the present petition is whether the purchases made by the petitioner after 1.11.2000 from an industry which was exempted after creation of the State of Chhattisgarh, petitioner was entitled for the same exemption or not which was available to the petitioner prior to 1.11.2000. The authorities have turned down the contention of the petitioner and subsequently he filed the Writ petition against the order. Held that: - Relying on the decisions made by apex court in Commissioner of Commercial Tax and anr. Vs. Swaran Rekha Cokes and Coals Pvt.Ltd. & ors reported in [2004 (5) TMI 528 - SUPREME COURT] all these petitions are allowed and it is held that the exemption which was granted shall remain applicable to the petitioner even after reorganization of the State.
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