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2018 (10) TMI 207 - HC - VAT and Sales TaxCertificate of tax exemption on 01.06.2006 - manufacture of detergent soap and detergent powder - Neither in the exemption certificate issued by the tax department nor in the eligibility certificate issued by the tax department nor in the eligibility certificate issued by the Board there was any mention that the tax exemption could be enjoyed only upto certain ceiling of manufacture or value of the specified goods. Held that:- The admitted position is that the exemption certificate issued by the Government did not indicate any limit upto which such exemption could be enjoyed. Though the Board had written a letter dated 06.03.2009 conveying the department that the assessee had exceeded the ceiling, there would no primary evidence of any such limit being set out by the Board. Admittedly, the department had written several letters to the Board asking for such details which were not forthcoming. The authorities therefore cannot proceed on the singular assertion of the Board in the said letter dated 06.03.2009. There was neither any exemption limit prescribed in the exemption certificate nor in the eligibility certificate nor there is any primary evidence of the Board having stayed such limit in any other communication or order - tax appeal dismissed.
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