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2016 (2) TMI 482 - HC - VAT and Sales TaxCancellation of exemption from Value Added Tax - GVAT - where mere delay in issuance of such certificate by the khadi and Village Industries Commission should be fatal to the petitioner's claim for exemption? - manufacturer of specified goods - Held that:- There is nothing on record to suggest that the petitioner did not apply for such certificate in time or did not fulfill the requirements of the Commission to enable the Commission to grant such certificate within the time. The Tribunal's presumption to the contrary is not borne out from the record. It is not even the case of the Department that the petitioner was late in applying for such certificate. Counsel for the petitioner would point out that even the Commission has confirmed that such application was made well in time. When thus such a certificate was issued somewhat belatedly by the Commission but covering entire period between 25th December, 2005 to 24th December, 2008, the Department, in our opinion, committed a serious error in treating the petitioner ineligible to claim exemption - Benefit of exemption allowed.
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