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2022 (1) TMI 55 - HC - VAT and Sales TaxExemption from sales tax under Entry 30- FFF of the tax free schedule - repairing/assembling of transformer - HELD THAT:- This Court in M/S. BAJRANGBALLI WIRE PRODUCTS PVT. LTD. VERSUS STATE OF ORISSA, REPRESENTED BY THE COMMISSIONER OF SALES TAX, ODISHA, CUTTACK [2021 (4) TMI 1046 - ORISSA HIGH COURT] has held that the sales tax authority could not have ignored the DIC certificate issued in favour of the Petitioner to deny sales tax benefit in terms of the IPR. In the instant case the Tribunal was in error in ignoring the DIC certificate. The permanent registration certificate clearly mentioned repairing of transformers as one of the activities. This certificate had to be read with the eligibility certificate to understand the activities for which the Petitioner was granted exemption. Revision disposed off.
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