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2015 (9) TMI 1212 - HC - VAT and Sales TaxCancellation of eligibility certificate - exemption from sales tax - new industries to be established within the State of Assam after April 1, 1991 as per industrial policy - commercial production commenced from February 5, 1996. The finished product was washed clean coal and the raw materials used were raw coal, lump coal and medium coal - eligibility certificate was valid from February 5, 1996 to February 4, 2003, i.e., for a period of seven years. Held that:- it is not a case of obtaining eligibility certificate by fraud or by furnishing of wrong information. Nothing has been pointed out regarding violation of any of the conditions mentioned in the eligibility certificate. It is quite clear that the eligibility certificate granted to respondent No. 1 was cancelled because of change of opinion as to the eligibility of respondent No.1 to get the benefit. This is not permissible. - Decided against the revenue.
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