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2016 (8) TMI 716 - HC - VAT and Sales TaxIssuance of eligibility certificate for availing the benefit of exemption from payment of tax - Extension of eligibility period Held that:- The exemption certificate was issued in favour of the petitioner on 3.1.2001. At that stage, the petitioner did not raise any plea regarding extending the period of eligibility from the date of issuance of eligibility or exemption certificates, rather, the conduct of the petitioner shows that it was not interested in availing the benefits. As is evident from the fact that exemption certificate was issued in favour of the petitioner on 3.1.2001, but for the reasons best known to the petitioner, it started availing the benefit only from 1.4.2003, after a gap of more than two years. Though the issue regarding provisional eligibility and exemption certificates was sought to be raised, but the fact remains that the petitioner made no effort for issuance thereof. The case of M/s Godrej & Boyce Mfg. Co. Ltd. cannot be compared as for granting the benefit to that company, there is a provision made in the Rules. This court in exercise of extra-ordinary jurisdiction cannot direct the authorities to frame the Rules. - Writ petition dismissed.
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