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2014 (6) TMI 1033 - KARNATAKA HIGH COURTSales tax exemption - case of petitioner is that while issuing a fresh entitlement certificate under the provisions of the KVAT Act, no condition of the earlier entitlement certificate at Annexure-A should have been altered - HELD THAT:- The entitlement certificate dated 21/03/2001 as been issued under the provisions of the KST Act following Notification dated 15/11/1996 and Government Order dated 15/03/1996. The requirement of obtaining a fresh entitlement certificate was on account of the enforcement of the KVAT Act. When the petitioner made an application in that regard, Annexures-C and D were the entitlement certificates issued - There is no dispute with regard to the period for which the petitioner is entitled to the certificate of entitlement with regard to exemption of sales tax and also the tax amounts specified therein. The respondent-authority who has issued the certificate under the provisions of the KVAT Act, was not authorized or empowered to impose any fresh condition while issuing the certificate of entitlement, contrary to the Government Order under notification as well as the earlier certificate issued under the KST Act - In that view of the matter, Annexures-C and D are quashed. A direction is issued to the respondent to re-issue a fresh certificate of entitlement in line with the earlier certificate dated 21/03/2001 - petition allowed.
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