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2016 (9) TMI 463 - HC - VAT and Sales TaxEligibility of exemption village industries - the exemption notification in G.O.Ms.No.122 dated 20.03.1992 TNGST Act, 1959 CST Act, 1956 Held that: - in case of Ramnad District Sarvodaya Sangam, Srivillliputhur it was decided that once exemption of the products specified in the schedule to the Khadi and Village Industries Commission Act, 1956 without any condition relating to goods, are granted in favour of certain institutions under the Tamil Naud Government Sales Tax Act, such institutions are also deemed to be enjoying the same benefit of exemption under the Khadi and Village Industries Commission of Act, 1956, by virtue of Section 8(2-A) of Central Sales Tax Act, 1956 following the above judgement it is held in this case that exemption granted to the petitioner under the provisions of the Central Sales Tax Act, 1956 matter remanded to apply the case of Ramnad District Sarvodaya Sangam, Srivillliputhur and to allow exemption petition allowed
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