Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1990 (9) TMI 70 - SC - VAT and Sales Tax
Whether the Director of Industries can refuse the exemption certificate on a consideration not specified in the notification?
Held that:- It does seem likely that the State Government had not intended the exemption to be availed of by certain categories of industries. But it has failed to achieve this purpose on account of the wide language in which it couched the exemption notification. We find ourselves unable, for the reasons discussed above, to discover any valid legal basis on which the exemption clearly granted can be withheld from the assessees here. We, therefore, dismiss the appeals of the State and allow the appeals preferred by the assessees and hold them entitled to the exemption under the 1981 notification.