Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2019 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 529 - HC - VAT and Sales TaxValidity of assessment - Pondicherry General Sales Tax Act - benefit of exemption notification in G.O.Ms.No.35/99/F.2 dated 30.03.1999 - completion of infrastructure before cut-off date - Held that:- The provisional certificate issued by the Directorate of Industries, Government of Pondicherry is a provisional registration certificate registering the appellant as a small scale undertaking unit. This certificate is to enable the appellant to obtain all clearances/facilities for its setting. The certificate clearly states that no production should be started before obtaining necessary clearances and it is granted without any guarantee for availability of any raw material and such other matters. Therefore, to term such a certificate as a license as required to be obtained in terms of the Proviso in G.O.Ms.No.35/99/F.2 dated 30.03.1999 is an argument which is stated to be rejected - The learned Single Bench was fully right in rejecting the contentions raised by the appellant by arguing that they qualify for exemption in terms of the Proviso. Whether G.O.Ms.No.36/2000/F.2 dated 21.07.2000 would come to the aid and assistance of the appellant? - Held that:- The Government Order in G.O.Ms.No.36/2000/F.2 dated 21.07.2000 explicitly states that the Government discontinued the exemption made in G.O.Ms.15/74/Fin.(CT) dated 25.06.1974 and G.O.Ms.164/86/F.6 dated 29.09.1986 which was in terms of G.O.Ms.No.35/99/F.2 dated 30.03.1999 - What is important to note is that G.O.Ms.No.36/2000/f.2 dated 21.07.2000 is not in supersession of G.O.Ms.No.35/99/F.2 dated 30.03.1999 and consequently, the correct manner to interpret the exemption notification is to hold that with effect from 01.04.1999 a new industry commencing production of Indian Made Foreign Liquor is not entitled for any exemption from payment of sales tax. Even assuming G.O.Ms.No.36/2000/F.2 dated 21.07.2000 is made applicable, the appellant having not started production within two years from 21.07.2000 is not entitled to any benefit. The appellant has not made out any case for interference with the orders passed in the writ petitions or against the assessment orders - Appeal dismissed.
|