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2016 (7) TMI 38 - HC - VAT and Sales TaxRevision of assessment order to deny the exemption - Commissioner passed his revisional order on 21/22102010 and held that the petitioner was in breach of the condition of the sales tax exemption, since the petitioner discontinued the unit before the prescribed period - The Tribunal turned down the petitioner's contention that the discontinuation of the unit being on account of adverse financial conditions, cannot be seen as a breach of condition - Held that:- despite the breach of condition, AO granted benefit of exemption. The action was thus clearly erroneous. Under section 67 of the Gujarat Sales Tax Act, Commissioner had power to take any order passed by the said authority in revision and pass such order as he thinks just and proper. Had the department demanded the past dues from the petitioner, for which, the exemption was already granted, perhaps the question of applicability of section 49 and 50 of the Act may arise. However, in the present case, all that the Commissioner did was to withdraw the benefit of adjusting the ascertained sales tax liability against the surviving exemption limit. - Demand confirmed - Decided against the petitioner.
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