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2015 (12) TMI 1249 - HC - VAT and Sales TaxDenial of exemption claim - Whether in view of the judgment of this Court in Anand Decor v. Commissioner of Trade & Taxes, [2014 (12) TMI 1024 - DELHI HIGH COURT], the sale price received by the Appellant on sale of used motor vehicles could not be included in the turnover as it was exempt from tax under Section 6(3) of the DVAT Act, 2004 - Held that:- counsel for the Respondent, informs the Court that the Respondent has challenged the decision of this Court in Anand Decor (supra) by way of a Special Leave Petition ('SLP') which is pending in the Supreme Court. Mr. Narayan fairly stated that in the light of the Appellant's statement in its modification application before the Tribunal that it fulfils all the conditions for availing the exemption under Section 6 (3) of the DVAT Act, the judgment in Anand Decor (supra) would cover the case of the Appellant as well. Mr. Narayan added that the Respondent would be free to proceed in accordance with law against the Appellant in the event that the judgment of this Court in Anand Decor (supra) is reversed by the Supreme Court. - Court does not have to speculate what the outcome of the Respondent's SLP in the Supreme Court might be, as far as this Court is concerned, its judgment in Anand Decor (supra) would cover the case of the Appellant as well - Impugned order is set aside - Decided in favour of assessee.
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