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2017 (1) TMI 334 - HC - VAT and Sales TaxLevy of differential tax - assessee sought exemption certificate @ 1%, whereas as per the Notification dt 29.3.2001 the exemption certificate was applicable @ 1.5% and since exemption certificate was issued in excess of .5%, a notice u/s 30 was issued - Held that: - AO was satisfied that all the receipts of ₹ 2,17,16,917/- were prior to 29.3.2001 and once this is a finding of fact recorded by both the authorities, as well as the impugned order, in my view the finding reached by the Tax Board is just and proper. Merely mentioning by the AO that exemption certificate was wrongly allowed, is no reason to reopen the case - petition dismissed - decided against Revenue.
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