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2017 (4) TMI 255 - BOMBAY HIGH COURTWhether on the facts and in the circumstances of the case, the Tribunal was justified in rejecting the exemption from tax available u/s 16(4) of Maharashtra Act XXII of 1997 dated 24.4.1997? - interest charged u/s 36(3)(b) - Held that: - the dealer was entitled to take the benefit of the exemption. Even the argument of the dealer's representative before the First Appellate Authority and the Tribunal has been noted and to be on the above lines. The Tribunal agrees with him that the appeal being a continuation of the proceedings commencing from the Assessment Order, even at the second appellate stage the ground could have been raised and highlighted. In such circumstances and when the argument on the benefit of this amended provision and available to the dealer was clearly ignored, then, a hypertechnical view of the matter was not justified at all - there was no warrant in denying the benefit of the amended provisions to the applicant/dealer before us - appeal allowed - decided in favor of appellant.
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