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2017 (1) TMI 197 - RAJASTHAN HIGH COURTGrant of eligibility certificate - project report - delay in receiving machinery - Held that: - once the assessee has brought to the notice of the DLSC that certain machines are to be installed in the Industrial Unit and in case machines are received later, there would be a good reason for allowing benefits and such beneficial provisions should not be taken in such a technical manner as has been taken not only by the DLSC but also by the Tax Board. The assessee applied for developing of the area and brought Plant & Machinery with latest technology to develop the industrial area with benefits to all and merely because the application was made after a period of more than six months, in my view, is no reason to reject the claim particularly when both the machines were received within a period of six months from moving the application. In my view even slight delay should have been condoned by the DLSC as well as by the Tax Board - the benefit has to be extended to the two machines which was received later but were found to be part of the project report - petition allowed - decided in favor of petitioner-assessee.
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